May 23, 1999 Sold merchandise that cost $9,000 for $17,000 to Cheyenne on account. The sale was subject to 5% trade discount. Term 3/9, n/30, FOB Shipping point. Cheyenne paid $800 for transporting items. May 24, 1999 Cheyenne returned goods that had a list price of $9,000 and costing $4,000 because they were flawed. What is the last date on which the purchaser is entitled to cash discount? Make necessary entries for the amount due to Tom assuming the collection was made on or before the last date when the purchaser is entitled to the cash discount.