May 11 Sydney accepts delivery of $37,500 of merchandise it purchases for resale from Troy: invoice dated May 11, terms 3/10, n/90, FOB shipping point. The goods cost Troy $25,125. Sydney pays $575 cash to Express Shipping for delivery charges on the merchandise. May 12 Sydney returns $1,100 of the $37,500 of goods to Troy, who receives them the same day and restores them to its inventory. The returned goods had cost Troy $737. May 20 Sydney pays Troy for the amount owed. Troy receives the cash immediately