Apr. 1 Jester Company sold merchandise inventory for $230. The cost of the inventory was $110. The customer paid cash. Jester Company was running a promotion and the customer received a $40 award at the time of sale that can be used at a future date on any Jester Company merchandise. May 15 The customer uses the $40 award when purchasing merchandise inventory for $65. The cost of the inventory was $26. The customer paid cash