Journal Entries for NMU Book Store (Buyer) Feb. 2, NMU purchased 100 cases of printing paper worth $3,800 from Office Max on account. Public Freight Company got a payment of $150 for freight charges. (FOB Shipping Point) Feb. 3, NMU ordered 50 cases of printing paper worth $1,900 from Office Max and paid by a check. Public Freight Company received a payment of $100 for delivery charges. (FOB Destination) Feb. 8, NMU returned some printing paper costing $300 ordered on Feb. 2 to Office Max. Feb. 10, NMU paid the balance due of $3,500 (gross invoice price of $3,800 less purchase returns and allowances of $300), the last day of the discount period. Credit term on the invoice is 2/10, n/30