4 Sold merchandise on account to Baxter Co., $15,000, terms FOB shipping point, n/30. The cost of merchandise sold was $9,750. 6 Sold merchandise on account to Ryder, Inc., $22,000, terms FOB destination, 1/10, 1/30. The cost merchandise sold was $16,500. 10 Baxter Co. returned $5,000 of the merchandise on the sale of September 4. The cost of the returne merchandise was $3,750. 16 Received payment from Ryder, Inc. for the amount of the invoice dated September 6, less the disco taken. 30 Received payment from Baxter, Inc. for the amount of the invoice dated September 4, less the retu September 10