On Maich 12. Kiein Conpany sold merchandise in the amount of $8,200 to Babsen Compariy. whth credit terms of 2n0, n/30, The cost of me neas soid as \$4,700. Kien uses the perperua/ irwentory system and the nermethod of accountang for sales. On March 15. Babecon returnc some of the merchardse, which is not defective. The seltng price of the Mutude Chores