DELEmber 23 Return defective camera to Photo Equipment Unlimited . The quantity and total sale cost amounts are Entered in the Purchases columns in the Merchandise Inventory Subsidiary Ledger as negative numbers . Item $ Description Quantity Units Total COST Q 2 290 KODAK DIGITAL CAMERA - 1 450.00 -450.00 TOTAL $ - 450. 00 December 23 Sell merchandise to Robot Industries , invoice $ 1006. Terms N /' 30 . Item $ Description Quantity Units Total COST 2 2 290 KODAK DIGITAL CAMERA 2 825. 00 1. 650. 00 02500 OLYMPUS DIGITAL CAMERA 1 , 199.00 2. 398. 00 SUBTOTAL 4. 048. 00 SALES TAX 222.64 TOTAL $ 4, 270. 64