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\begin{array}{l} \hline May 10 Accounts Payable \\ \\ Cash \\ Sales Discounts \end{array} Pina Colada Hardware Store completed the following merchandising transactions in the month of May. At the beginning of May, the ledger of Pina Colada showed Cash of $7,900 and Common Stock of $8,600. May 1 Purchased merchandise on account from Black Wholesale Supply for $8,700, terms 1/10, n/30. 2 Sold merchandise on account $4,800, terms 2/10,n/30. The cost of the merchandise sold was $3,200. 5 Received credit from Black Wholesale Supply for merchandise returned $200. 9 Received collections in full, less discounts, from customers billed on May 2. 10 Paid Black Wholesale Supply in full, less discount. 11 Purchased supplies for cash $900. 12 Purchased merchandise for cash $2,900. 15 Received $230 refund for return of poor quality merchandise from supplier on cash purchase. 17 Purchased merchandise on account from Wilhelm Distributors for $2,700, terms 2/10,n/30, FOB shipping point. 19 Paid freight on May 17 purchase $270. 24 Sold merchandise for cash $5,800. The merchandise sold had a cost of $4,400. 25 Purchased merchandise on account from Clasps, Inc. for $800, terms 3/10,n/30. 27 Paid Wilhelm Distributors in full, less discount. 29 Made refunds to cash customers for returned merchandise $126. The returned merchandise cost $8. 31 Sold merchandise on account for $1,150 terms n/30. The cost of the merchandise sold was $760. Accounts Receivable Inventory (To record credit sale) May 15 Cash Estimated Inventory Returns Cash May 24v (To record cash sale) Accounts Payable (To record credit sale) \begin{tabular}{ll|l|l|l|l|l} \hline May 27 & Accounts Payable & 2700 & \\ \hline Cash & & \\ \hline Purchase Discounts & & \\ \hline \end{tabular} Inventory Pina Colada Hardware's chart of accounts includes the following: No. 101 Cash, No. 112 Accounts Receivable, No. 120 Inventory, No. 126 Supplies, No. 201 Accounts Payable, No. 311 Common Stock, No. 401 Sales Revenue, No. 412 Sales Returns and Allowances, No. 414 Sales Discounts, and No. 505 Cost of Goods Sold