Bramble Warehouse distributes suitcases to retail stores and extends credit terms of n/30 to all of its customers, Bramble Warehouse uses a perpetual inventory system and the earnings approach. At the end of June, its inventory consisted of 30 suitcases purchased at $30 each. During the month of July, the following merchandising transactions occurred: July 1 Purchased 50 suitcases on account for $30 each from Trunk Manufacturers, terms n/30, FOB destination. 2 The correct company paid $140 freight on the July 1 purchase. 4 Received $150 credit for five suitcases returned to Trunk Manufacturers because they were damaged. 10 Sold 45 suitcases that cost $30 each to Satchel World for $65 each on account. 12 Issued a $325 credit for five suitcases returned by Satchel World because they were the wrong colour. The suitcases were returned to inventory. 15 Purchased 60 additional suitcases from Trunk Manufacturers for $27.50 each, terms n/30, FOB shipping point. 18 Paid $150 freight to AA Trucking Company for merchandise purchased from Trunk Manufacturers. 21 Sold 57 suitcases that cost $30 each to Fly-By-Night for $65 each on account. 23 Gave Fly-By-Night a $130 credit for two returned suitcases. The suitcases had been damaged and were sent to the recyclers. 30 Paid Trunk Manufacturers for the July 1 purchase. Determine the number of suitcases on hand at the end of the month. Number of suitcases on hand