May		11		Sydney accepts delivery of $26,500 of merchandise it purchases for resale from Troy: invoice dated May 11, terms 3/10, n/90, FOB shipping point. The goods cost Troy $17,755. Sydney pays $340 cash to Express Shipping for delivery charges on the merchandise.
		12		Sydney returns $1,200 of the $26,500 of goods to Troy, who receives them the same day and restores them to its inventory. The returned goods had cost Troy $804.
		20		Sydney pays Troy for the amount owed. Troy receives the cash immediately.