Incredible Sound is a wholesale business that sells musicalinstruments.Transactions involving sales and cash receipts for thefirm during April 2019 follow. The firm sells it's merchandise forcash and on open account. During April Incredible Sounds engaged inthe following transaction.

April 2019 Transactions

1 Sold merchandise for $ 4,200 to Alto Music Center; IssuedInvoice 3912 with terms of 2/10, n/30.

2 Received a check for $1,813 from Music Supply Store in paymentof invoice 2718 of March 25 ($ 1,850) , less cash discount($37)

5 Sold merchandise totaling $1,650 in cash to a new customer whohas not yet established credit.

7 Merchandise of $ 80 sold on April 5 is returned for cashrefund.

8 Sold merchandise for $6,200 to Music Warehouse; issued invoice3913 with terms of 2/10 n/30

10 Received payment from Alto Music Center in payment of invoice3912, less cash discount

15 Accepted a return of damaged merchandise form MusicWarehouse: issued credit Memorandum 105 for $ 2,150. The originalsale was made on invoice 3913 on April 8

17 Received payment from Music Wearhouse for the sale of April8, less the return on April 15; Music Wearhouse deducted theappropriate cash discount from its payment

19 Received a check for $ 2,150 as payment in full for OldiesSound for Invoice 3850 dated back March 20

20 Sold merchandise for $10,900 to Hawk Music Center ; issuedinvoice 3914 with terms of 2/10, n/30

25 Sold merchandise for $10,500 to Modern Sounds; issued invoice3915 with terms of 2/10, n/30

26 Sold merchandise for $8,300 to Country Tunes Issued; invoice3916 with terms of 2/10 , n/30

27 Accepted a return of damaged merchandise from Modern Sound ;issued credit Memorandum 106 for $470 The original sale was made oninvoice 3915 on April 25

29 Received payment for Hawk Music Center for the sale of April20, less cash discount

30 Sold merchandise for $2,900 Oldies Sound; issued invoice 3917with terms of 2/10, n/30

Post the above transaction to the appropriate accounts in thegeneral ledger and in the accounts receivable ledger

Prepare a schedule of accounts receivable

General Ledger Accounts

101 Cash $27,100 Dr

111 Accounts receivable $ 4,000 Dr

401 Sale

451 Sales Return and allowance

452 Sales Discounts

Accounts Receivable Ledger Accounts

Alto Music Center

Country Tunes

Hawk Music Center

Modern Sounds

Music Supply Store $1,850

Music Wearhouse

Oldies Sounds 2,150

What were the total sale on account in April, prior to anyreturns,allowances or discounts?

Total Sales on Account