Incredible Sounds is a wholesale business that sells musical instruments. Transactions involving sales and cash receipts for the firm during April 2016 follow. The firm sells its merchandise for cash and on open account. During April, Incredible Sounds engaged in the following transactions:

Date Transactions
2016
April 1 Sold merchandise for $4,500 to Alto Music Center; issued invoice 3912 with terms of 1/10, n/30. Merchandise cost $2,700.00
3 Received a check for $1,980 from Music Supply Store in payment of Invoice 2718 of March 25 ($2,000), less cash discount ($20)
5 Sold merchandise totaling $1,725 in cash to a new customer who has not yet established credit. Merchandise cost $1,035.00
7 Merchandise of $80 sold on April 5 is returning for a cash refund. The merchandise cost $56
8 Sold merchandise for $6,500 to Music Warehouse, issued Invoice 3913 with terms of 2.10, n/30. Merchandise cost $4,225
10 Received payment from Alto Music Center in payment of Invoice 3912, less cash discount
15 Accepted a return of incorrectly shipped merchandise from Music Warehouse; issued Credit Memorandum 105 for $2,300. The original sale was made on Invoice 3913 on April 8. The returned merchandise was worth $1,610. The merchandise was returned to inventory.
17 Received payment from Music Warehouse for the sale of April 8, less the return on April 15; Music Warehouse deducted the appropriate cash discount from their payment.
19 Received a check for $2,300 as payment in full from Oldies Sounds for Invoice 3850 dated March 20.
20 Sold merchandise for $11,200 to Hawk Music Center; issued Invoice 3914 with terms of 2/10, n/30.Merchandise cost $7,840
25 Sold merchandise for $10,800 to Modern Sounds; issued Invoice 3915 with terms of 2/10, n/30. Merchandise cost $7,020.
26 Sold merchandise for $8,600 to Country Tunes; issued Invoice 3916 with terms of 2/10, n/30. Merchandise cost $4,988
27 Gave Modern Sounds an allowance for $500 because of slightly damaged merchandise; issued Credit Memorandum 106. The original sale was made on Invoice 3915 on April 25. The cost of the merchandise was $375.
29 Received payment from Hawk Musci Center for the sale of April 20, less cash discount.
30 Sold merchandise for $3,200 to Oldies Sounds; issued Invoice 3917 with terms of 2/10, m/30. Merchandise cost $2,500.

Required:
Record the transactions in a general journal.