Bowden Company (buyer) and Song, Inc. (seller), engaged in the following transactions during January 2019: Bowden Company DATE TRANSACTIONS 2019 Jan. 8 Issued Check 2101 for $2,352 on account to Song, Inc., in payment of Invoice 1885 dated December 30, 2018, less cash discount of $48 terms 2/10, n/30. merchandise totaling $200 that was returned; the goods were 10 Purchased merchandise for $1,700 from Song, Inc., Invoice 1920; 15 Received Credit Memorandum 320 from Song, Inc., for damaged purchased on Invoice 1920, dated January 10. 19 Paid amount due to Song, Inc., for Invoice 1920 of January 10, less the return of January 15 and less the cash discount, Check 2130 30 Purchased merchandise for $3,600 from Song, Inc., Invoice 1950; terms 2/10, n/30. GENERAL LEDGER ACCOUNTS-BOWDEN COMPANY 201 Accounts Payable, $2,400 Cr ACCOUNTS PAYABLE LEDGER ACCOUNT-BOWDEN COMPANY Song, Inc., $2,400 Song, Inc. DATE TRANSACTIONS 2019 Jan. 8 Received payment of $2,352 on account from Bowden Company in payment of Invoice 1885 dated December 30, 2018, less cash discount of $48 1920, terms 2/10, n/30. merchandise totaling $200 that was returned; the goods were 10 Sold merchandise for $1,700 on account to Bowden Company, Invoice 15 Issued Credit Memorandum 320 to Bowden Company for damaged purchased on Invoice 1920, dated January 10 10, less the return of January 15 and less the cash discount. 2/10, n/30. 19 Received payment from Bowden Company for Invoice 1920 of January 30 Sold merchandise for $3,600 to Bowden Company, Invoice 1950; terms GENERAL LEDGER ACCOUNTS-SONG, INC 111 Accounts Receivable, $2,400 Dr ACCOUNTS RECEIVABLE LEDGER ACCOUNT-SONG, INC Bowden Company, $2,400