May 11 Sydney accepts delivery of $40,000 of merchandise it purchases for resale from Troy: involce dated May 11 , teres 3/10,n/90, FoB shipping point. The goods cost Troy $30,000, Sydney pays $345 cash to Express 56ipping for delivery charges on the merchandise. May 12 Sydney returns $1,400 of the $40,000 of goods to Troy, who receives them the same day and restores then to its inventory. The returned goods had cost Troy $1,050. May 20 sydney pays Troy for the anount owed. Troy receives the cash innediately