December 18 Ordered the following inventory on account from Velocity Sporting Goods, using P purchase order No. 328 (Doc. No. 16). Yes Units Description 120 Basketball pole pad 80 Basketball bag 30 Portable inflation pump 75 Trainer's first aid kit Vendor Address: 1285 Colgrove Ave., Pierre, SD 57501 Freight carrier: Interstate Motor Freight Freight charges: Collect (i.e., paid by Waren Sports Supply) Allowances: None . Follow flowchart on page 22. . Use purchase order No. 325 (Doc. No. 16) as a guide. . Use the price list (Doc. No. 3). . No Receiving or recording occurs at this point for this transaction. Tear document apart and file, following the flowchart guidance