NewTech Medical Devices is a medical devices wholesaler that commenced business on June 1, 219. NewTech Medical Devices purchases merchandise for cash and on open account. In June 2'319, NewTech Medical Devices engaged in the following purchasing and cash payment activities: DATE TRANSACTIDNS 2'31?! June 1 Issued Check ll to purchase merchandise, $3,80. 3 Purchased merchandise for $1,351] from EioCenter Inc., Invoice SUE; terms Zil, n13. 5 Purchased merchandise for $5,15D, plus a freight charge of filth], from New Concepts Corporation, Invoice 1011, terms Elli], M30. 9 Paid amount due to EioCenter Inc. for purchase of June 3, less discount, Check 12. 11] Received Credit Memorandum 22? from New Concepts Corporation for damaged merchandise totaling $350 that was returned, the goods were purchased on Invoice lll, dated June 5. 11 Purchased merchandise for $1,61 from BioCenter Inc., Invoice 612; terms Zfl, HIBI'J. 14 Paid amount due to New Concepts CoIporation for Invoice 111 of June 5, less the return of June ll] and less the cash discount, Check 1113