Carla Vista Construction Supplies uses a perpetual inventory system and the contract-based approach for revenue recognition. Management estimates that 15% of the sales will be returned by customers within the 30-day return period. The company had the following transactions in April.

Apr.	16		Sold $20,000 of merchandise to Tiger Building & Decorating, terms n/30, FOB destination. The merchandise had cost Carla Vista Construction Supplies $10,800.
	17		Paid freight costs of $210 for the April 16 sale.
	18		Tiger Building & Decorating returned $1,200 of merchandise; it had been damaged during delivery and was scrapped. The cost of the merchandise returned was $648.
	25		Collected the balance due from Tiger Building & Decorating.