Apr 7. Paid Freight on Kikott purchase $80
Dr Merchandise inventory $80
Cr Cash $80

Apr. 9 Received Credit from Kokott Co. for merchandise returned $200
Dr AP $200
Cr Merchandise inventory $200

Apr. 10 Sold merchandise on account to members $910, terms n/30. the merchandise sold had a cost of $620
Dr AR $910
Cr Sales $910

Dr COGS $620
Cr Merchandise inventory $620

Apr. 12 Purchased golf shoes, sweaters and other accessories on account from Eagle Sportswear $730, terms 1/10, n/30
Dr Merchandise inventory $730
Cr AP $730

Apr 14 Paid Kokott Co. in full
Dr AP $1600
Cr Merchandise inventory $48
Cr Cash $1552

Apr. 17 Received credit from Eagle sportswear for merchandise returned $30
Dr AP $30
Cr Merchandise inventory $30

Apr 20. Made sales on account to members $840, terms n/30. The cost of the merchandise sold was $550
Dr AR $840
Cr Sales $840

Dr COGS $550
Cr Merchandise inventory $550

Apr. 21 Paid Eagle Sportswear in full
Dr AP $700
Cr Merchandise inventory $7
Cr Cash $693

Apr. 27 Granted an allowance to members for clothing that did not fit properly $60
Dr Sales returns & allowances $60
Cr AR $60

Apr. 30 Received payments on account from members $1,100
Dr Cash $1100
Cr AR $1100

I think this is enough work from me. You should have broken this up into 3 questions.

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