13' RECEIVE CMIGMEF PHFLTIHSE order '. Jf'J' UJ. \"U. 4} 111 [DE ElliiLl Il'IEl |._.|Ill'it'i':{till}.Ir of Southern Iowa {USI), approved their credit and shipped the goods. All goods ordered were shipped, except that only;r 56 shoulder pad sets were available fer shipment. lCarrier a number: Allied Trucking; I('Jarrier number 2154 Freight charges: FOB shipping point; Billed to buyer (i.e., paid by USI) Route: Express Truck 3: driver: Tmck 2961XZ, John Arens Freight rate: $19.00 per lU lbs. Shipment: 3 cartonsl'goal and rim sets @ 4U lstcarton 5 cartonsfbackboards @r 150 lhcharton T cartonsfshoulder pad sets @ 25 lstcarton l cartonsffootball hehnets @ 16 lstcarton See owchart, pages 18 and 19; follow all steps carefully. You will use several documents and record an entry in the sales journal and the accounts receivable subsidiary ledger for this transaction. For guidance in preparing the bill of lading, see pages 3536 of the Reference book