1.a. delivery to customer

Record the purchase of goods

Record the repackaging of good

Record the delivery of goods

Record the change in inventory

Record the payment received

1.b.cash receipt

Record the purchase of goods

Record the repackaging of good

Record the delivery of goods

Record the payment received

Record the deferred gross margin

1.c. Preparation of goods for resale

Record the purchase of goods

Record the repackaging of good

Record the sale and change in inventory

Record the payment received

the first account field.) Journal entry worksheet