1/ Purchased $200 Hp Bng Lan by cash 2/ Purchased $500 Hp Bng Lan on account, credit terms are 5/10, n/30 and incurred a shipping fee of $20 from Shopee (not paid yet). 3/9 days later, paid the above purchase by cash. 4/ Sold $300 Hp Bng Lan to a customer for $1,400 on credit, terms of 2/10, n/60. 5/12 days later, that customer paid for the above transaction by cash.