Fill out, problem 5-3aat the beginning of the current season on april 1, the ledger of granite hills pro shop showed cash $2,500; inventory $3,500; and common stock $6,000. the following transactions were completed during april 2017.apr. 5 purchased golf bags, clubs, and balls on account from arnie co. $1,500, terms 3/10, n/60.7 paid freight on arnie purchase $80.9 received credit from arnie co. for merchandise returned $200.10 sold merchandise on account to members $1,340, terms n/30. the merchandise sold had a cost of $820.12 purchased golf shoes, sweaters, and other accessories on account from woods sportswear $830, terms 1/10, n/30.14 paid arnie co. in full.17 received credit from woods sportswear for merchandise returned $30.20 made sales on account to members $810, terms n/30. the cost of the merchandise sold was $550.21 paid woods sportswear in full.27 granted an allowance to members for clothing that did not fit properly $80.30 received payments on account from members $1,220. journalize the april transactions using a perpetual inventory system. (if no entry is required, select "no entry" for the account titles and enter 0 for the amounts. credit account titles are automatically indented when amount is entered. do not indent manually. record journal entries in the order presented in the problem. round answers to 0 decimal places, e. g. 5,275.)