I'm working on the Systems Understanding Aid 9th Edition, and was unsure how to deal with a particular series of transactions of one client.

12/18

Ordered the following inventory on account from Velocity Sporting Goods using purchase order No. 328. The goods will be received at the warehouse at a later date.

Units:

120 BB-019 Basketball Pole Pad ($94 each)

80 BB-538 Basketball bag ($26 each)

30 BB-688 Portable inflation pump ($69 each)

75 BB-926 Trainer's first aid kit ($30 each)

Total price: $17,680

12/22

Waren Sporting Goods received merchandise from Velocity Sports as listed on the purchase order. All merchandise was delivered, except that only 76 basket balls pole pads, instead of 120, were received. The goods were placed immediately in the inventory warehouse.

Total value of received items: $13.544

12/26

Received vendor invoice No. 34719 (Doc. No. 18) from Velocity Sporting Goods for goods ordered December 18 and received December 22.

(Follow the flowchart steps on page 22. Upon receiving the invoice, you can now record the purchase using the date on which Waren incurred the liability for the goods.)

12/28

Issued check to Velocity Sporting Goods for payment in full of their invoice No. 34719 for goods received December 22. (Consider the credit terms before making the payment.

I'm confused as to how to record this. Despite the shortage of items being received, the invoice ultimately is charging $17,680 for the full amount. According to the flow chart, these would be recorded on the Purchases Journal and Accounts Payable Subsidiary Ledger, but what would the entries look like?