a. Apr. 1 Purchased golf bags, clubs, and balls on account from Balata Co. $1,300, FOB shipping point, terms 2/10, n/60. b. Paid freight on Balata Co. purchases $70. c. Received credit from Balata Co. for merchandise returned $100. d. Sold merchandise on account to members $670, terms n/30. e. Purchased golf shoes, sweaters, and other accessories on account from Arrow Sports- wear $450, terms 1/10, n/30. f. Paid Balata Co. in full. g. Received credit from Arrow Sportswear for merchandise returned $50. h. Made sales on account to members $600, terms n/30. i. Paid Arrow Sportswear in full. Granted credit to members for clothing that had flaws $55. j. Received payments on account from members $630