RECORDING SALES Marvel Company sells industrial cleaning supplies and equipment to other businesses.

During the first quarter of 2009, the following transactions occurred:

a. On January 10, Marvel sold on credit 25 cases of paper towels to the Ramsden Manufacturing Company at a list price of $1,000 for the entire lot of 25 cases.

b. On January 14, Jackson Corporation purchased on credit, two floor polishers at a list price of $200 each and 15 cases of nonskid wax at a list price of $40 per case.

c. On January 16, Jackson returned three cases of the wax purchased on January 14.

d. On January 24, Ramsden paid for its purchase on January 10.

e. Stella’s Cleaning Company purchased on credit, four cases of carpet shampoo at a list price of $75 per case on January 31.

f. On February 3, Jackson paid for its purchase less the wax returned on January 16.

g. Stella’s Cleaning Company paid for its purchase of January 31 on February 10.

h. Ramsden returned a case of oversize paper towels on February