Journal entry worksheet Sydney accepts delivery of $27,500 of merchandise it purchases for resale from Troy: invoice dated May 11 , terms 3/10,n/90, FOB shipping point. The goods cost Troy $18,425. Record Sydney's entry for this transaction. Note: Enter debits before credits. Journal entry worksheet Sydney pays $480 cash to Express Shipping for delivery charges on the merchandise. Record Sydney's entry for this transaction. Note: Enter debits before credits. Journal entry worksheet Sydney returns $1,500 of the $27,500 of goods to Troy, who receives them the same day and restores them to its inventory. The returned goods had cost Troy $1,005. Record Sydney's entry for this transaction. Note: Enter debits before credits. Journal entry worksheet Sydney pays Troy for the amount owed. Troy receives the cash immediately. Record Sydney's entry for this transaction. Note: Enter debits before credits