Apr. $5$ Purchased golf discs, bags, and other inventory on account from Mumford Co$.$ $$1,200,$ FOB shipping point, terms $\frac{2}{10},$ n$/60.$

$7$ Paid freight on the Mumford purchase $$40.$

$9$ Received credit from Mumford Co$.$ for merchandise returned $$100.$

$10$ Sold merchandise on account for $$960,$ terms $\frac{n}{30}.$ The merchandise sold had a cost of $$576.$

$12$ Purchased disc golf shirts and other accessories on account from Saucer Sportswear $$590,$ terms $\frac{1}{10},\frac{n}{30}.$

$14$ Paid Mumford Co$,$ in full, less discount.

$17$ Received credit from Saucer Sportswear for merchandise returned $$90.$

$20$ Made sales on account for $$670,$ terms n$/30.$ The cost of the merchandise sold was $$300.$

$21$ Paid Saucer Sportswear in full, less discount.

$27$ Granted an allowance to customers for clothing that did not fit $$10.$

$30$ Received payments on account from customers $$850.$

$($a$)$

Date

Account Titles and Explanation

Debit

Credit