On July 14, 2018, Willy's Car Repair, Inc., sold $3,000 of inventory (cost is $1,300) on account to one of its customers. The terms were 2/10, n/30, FOB destination. On July 16, Willy's Car Repair, Inc., paid freight charges of $165 related to the delivery of the goods sold on July 14. On July 20, $500 of goods (cost is $200 were returned by the customer. On July 23, Willy's Car Repair, Inc., received payment in full from the customer.