Culver Ltd$.$ distributes olive oil to grocery stores and restaurants. At the end of October, Culver's inventory consists of $140$ one$-$litre

bottles of olive oil purchased at $$13$ per litre. Culver uses a perpetual inventory system. Return rates in food industry are moderate,

with Culver experiencing a $5\%$ return rate historically.

During the month of November, the following merchandise transactions occurred:

November $2$ Sold $100$ one$-$litre bottles of olive oil on account to Eatalia Grocery for $$30$ each, with an average cost of $$13.$

$4$ Purchased $230$ bottles of olive oil for $$11$ each from Ambrosia Oleum, terms n$/30.$

$8$ Purchased $230$ bottles on account for $$12$ each from EVOO, terms n$/30.$

$10$ Granted Eatalia a $$150$ credit for five bottles of olive oil returned to Culver. The bottles were restored to

inventory.

$13$ Received a $$120$ credit for $10$ bottles of olive oil returned to EVOO.

$14$ Sold $35$ bottles of olive oil on account to Mezes Restaurant for $$40$ each, with an average cost of $$12,$ terms

$\frac{n}{30}.$

$16$ Issued a $$120$ credit memorandum to Eatalia Grocery for the return of four bottles of olive oil. The bottles were

not returned to inventory as it was past the best before date.

$18$ Received payment in full from Eatalia Grocery.

$24$ Paid EVOO in full.

$26$ Received payment in full from Mezes.

$30$ Sold $45$ bottles to La Bodega Grocery for $$30$ each, with an average cost of $$12,$ terms n$/30.$

$($a$)$

Is Culver Ltd$.$ a retailer or a wholesaler?

Culver Ltd$.$ is a