DATE			TRANSACTIONS
20X1
April	1		Purchased merchandise for cash, $1,130.
	2		Returned merchandise for cash purchased on April 1; received a cash refund of $126.
	4		Purchased merchandise on credit from Breit Distributors, Invoice 125, $653, terms n/30; freight of $28. prepaid by Breit Distributors and added to the invoice.
	7		Returned damaged merchandise purchased on April 4 from Breit Distributors; received Credit Memorandum 202 for $35.
	30		Paid the amount due to Breit Distributors for the purchase of April 4, less the return on April 7, Check 1458.