Journal entry worksheet Sydney accepts delivery of $20,500 of merchandise it purchases for resale from Troy: invoice dated May 11 , terms 3/10,n/90, FOB shipping point. The goods cost Troy $13,735. Record Troy's entry for this transaction. Note: Enter debits before credits. Journal entry worksheet The goods cost Troy $13,735. Record Troy's entry for this transaction. Note: Enter debits before credits. Journal entry worksheet Sydney returns $1,400 of the $20,500 of goods to Troy, who receives them the same day and restores them to its inventory. Record Troy's entry for this transaction. Note: Enter debits before credits. Journal entry worksheet The returned goods had cost Troy $938. Record Troy's entry for this transaction. Note: Enter debits before credits. Journal entry worksheet 2 Sydney pays Troy for the amount owed. Troy receives the cash immediately. Record Troy's entry for this transaction. Note: Enter debits before credits