During the year, Reid Enright School Supplies purchases the following goods for resale to its customers: . February 1: 1,225 units at $8.25 per unit . June 12: 1,562 units at $8.70 per unit . August 26: 1,917 units at $9.10 per unit . November 14: 1,681 units at $9.50 per unit On January 1, it had 916 units on hand, which cost $8.00 per unit. It uses periodic inventory. During the year, it reported the following sales-related transactions: . June 16: Sold 2,117 units to Noah Lott Tutoring Services at $12.10 per unit, terms 3/16, n/45 . June 22: Noah Lott Tutoring Services returned 122 units, and received a credit . July 1: Noah Lott Tutoring Services paid the correct amount on its invoice September 7: Sold 1,850 units to Stan Still Stationery Store at $13.00 per unit, terms 4/10, n/60 . November 21: Sold 826 units to Floral & Hardy Designs at $13.26 per unit, terms 5/5, n/30 At the end of the year, Reid Enright School Supplies estimates 3.6% of its net sales will become uncollectible. Its Allowance for Doubtful Accounts has a normal balance of $2,711