Journal entry worksheet 1 Sydney pays Troy for the amount owed. Troy receives the cash immediately. Record Sydney's entry for this transaction. Note: Enter debits before credits. Journal entry worksheet Sydney accepts delivery of $40,000 of merchandise it purchases for resale from Troy: invoice dated May 11 , terms 3/10,n/90, FOB shipping point. The goods cost Troy $30,000. Record Sydney's entry for this transaction. Note: Enter debits before credits