Ayayai Sports Equipment sells a variety of sports items. The following data relates to Ayayai's inventory of golf club sets. On March 1 2024, Ayayai had 23 sets of clubs in inventory at a cost of $406 each. Management expects approximately 10% of sales to be returned. During March, the following transactions occurred: Mar. 2 Sold 7 sets of clubs on account to Flex Golf Club for $561 each, terms, n/30. 4 Flex Golf Club returned 2 sets of clubs. Fairway returned the clubs to inventory. 11 Flex Golf Club paid the account in full. 15 Purchased 8 sets of clubs from Taylor Sports Canada at $406, terms n/30. 17 Freight of $630 on the purchase from Taylor was FOB