Answer:
Explanation:
1. Journal entries for the month of April 2017
Apr.5	
Dr Inventory	1300
Cr Accounts Payable  1300
(Purchase of goods on account from Hogan)  
Apr.5	
Dr Inventory	50  
Cr Cash  50
(Freight charges on purchases)  
Apr.9	
Dr Accounts Payable	100  
Cr Inventory  100
(Credit received for returned goods from Hogan)  
Apr.10	
Dr Accounts Receivable	880  
Cr Sales  880
(Sales of goods on account)  
Apr.12	
Dr Inventory	750  
Cr Accounts Payable  750
(Purchase of goods on account from Duffer)  
Apr.14	
Dr Accounts Payable	1200  
Cr Cash  1176
Cr Inventory  24
(Payment made to Hogan in full)  
Apr.17	
Dr Accounts Payable	50  
Cr Inventory  50
(Credit received for returned goods from Duffer)  
Apr.20	
Dr Accounts Receivable 880  
Cr Sales  880
(Sales of goods on account)  
Apr.21	
Dr Accounts Payable	700  
Cr Cash  693
Cr Inventory  7
(Payment made to Duffer in full)  
Apr.27	
Dr Sales	30  
Cr Accounts Receivable  30
(Credit granted to customers for flaws in goods)  
Apr.30	
Dr Cash	850  
Cr Accounts Receivable  850
(Payment received from custmers on account)
2. T accounts calculation is attached with this answer
3. KOKOTT PRO SHOP
Trial balance as at April 30, 2017
Account                      Debit            Credit
Cash                      2731  
Accounts Receivable  6219  
Inventory               880  
Common Stock                       8100
Sales                                       1730
T o t a l                       9830              9830
4. KOKOTT PRO SHOP
Income statement for the month ending April 30, 2017
Sales Revenue	1730
Cost of goods sold (6,219 - 5,469)	750
Gross profit	980