Chad Funk is a hair stylist who opened a business selling hair products. He imports products from around the world and sells to salons in Canada.

Oct. $1$ Purchased $$4,600$ of hair spray from Orbit Pro; terms $3/10,$ n$/30,$ FOB shipping point. The appropriate party paid the shipping cost of $$360.$

$5$ Sold shampoo costing $$1,540$ to Barber & Co$.$ for a price of $$2,200$ with terms of $2/10,$ n$/30,$ FOB shipping point. The appropriate party paid the shipping cost of $$160.$

$7$ Returned $$2,100$ of inventory to Orbit Pro due to an error in the October $1$ order.

$10$ Paid Orbit Pro for the purchase on October $1.$

$14$ Barber & Co$.$ returned $$420$ of inventory from the sale on October $5.$ The inventory had a cost of $$294.$

$22$ Received the payment from Barber & Co$.$ on the October $5$ sale.

$23$ Purchased $$5,200$ of hair conditioner from Keratin Hair; terms $2/10,$ n$/30,$ FOB shipping point. The appropriate party paid the shipping cost of $$1,100.$

$25$ Sold hair gel to Styling Room for an invoice price of $$2,600,$ terms $2/10,$ n$/30,$ FOB destination. The hair gel had a cost of $$1,820.$ The appropriate party paid the shipping cost of $$550.$

$26$ Paid for the purchase on October $23.$

$31$ Received the payment from Styling Room on the October $25$ sale.