At the beginning of the current season on April 1, the records of Swifty Pro Shop showed Cash $3.100, Inventory $3,500, and Common Stock $6,600. The following transactions occurred during April 2027
Apr. 5 Purchased golf bags, clubs, and balls on account from Arnie Co $2,600.
9 Received credit from Arnie Co. for merchandise returned $700
10 Sold merchandise on account to members $1470. The merchandise sold had a cost of $840,
12 Purchased golf shoes, sweaters, and other accessories on account from Woods Sportswear $950.
14 Pald Arnie Co. in full
17 Received credit from Woods Sportswear for merchandise returned $50.
20 Made sales on account to members $820. The cost of merchandise sold was $550
21 Paid Woods Sportswear in full
30 Received payments on account from members $1.180.

Prepare a tabular Summary that includes the following accounts: Cash Accounts Receivable, Inventory, Accounts Payable, Common Stock, Sales Revenue, Sales Returns and Allowances and Cost of Goods Sold.