At the beginning of the current season on April 1, the ledger of Blossom Pro Shop showed Cash $2,810; Inventory $3,500; and Common Stock $6,310. The following transactions were completed during April 2022. Apr. 5 Purchased golf bags, clubs, and balls on account from Arnie Co. $2,300, terms 4/10, n/60. 7 Paid freight on Arnie purchase $80. 9 Received credit from Arnie Co. for merchandise returned $500. 10 Sold merchandise on account to members $1,490, terms n/30. The merchandise sold had a cost of $780. 12 Purchased golf shoes, sweaters, and other accessories on account from Woods Sportswear $1,060, terms 1/10, n/30. 14 Paid Arnie Co. in full. 17 Received credit from Woods Sportswear for merchandise returned $60. 20 Made sales on account to members $970, 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 $1,240. a. Journalize the April transactions using a perpetual inventory system. (If no entry is required, select "No Entry" for the account titles and enter O 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.) b. Using T-accounts, enter the beginning balances in the ledger accounts and post the April transactions. (Post entries in the order of journal entries posted in part a. For accounts that have a zero balance select "4/30 Bal." from the list and enter O for the amount.) c. Prepare a trial balance on April 30, 2022. (Do not list those accounts that have zero ending balance.)