Purchased $$41,000$ of merchandise from Techno Dance Co$.$ with terms of $\frac{1}{10},$ n$/30,$ FOB shipping point.

$9$ Received the balance owing from Pelletier Food Services.

$11$ Completed five$-$day project for Reynolds Plumbing Co$.$ and billed them $$6,500,$ which is the total price of $$9,000$ less the advance payment of $$2,500.$

$13$ Sold merchandise with a retail value of $$7,200$ and a cost of $$5,300$ to UA Networks with terms of $\frac{1}{10},\frac{n}{30},$ FOB shipping point.

$15$ Paid $$1,930$ for freight charges on the merchandise purchased on January $7.$

$\_16$ Received $5,675$ cash from Indigo Books for computer services performed today.

$17$ Paid Techno Dance Co$.$ for the purchase on January $7.$

$20$ UA Networks returned $$1,200$ of defective merchandise from its purchase on January $13.$ The returned merchandise, which had a cost of $$900,$ was scrapped.

$22$ Received the balance due from UA Networks

$24$ Returned defective merchandise to Techno Dance Co$.$ and accepted credit against future purchases. Its cost, net of the discount, was $$4,455.$

$26$ Purchased $$10,600$ of merchandise from Techno Dance Co$.$ with terms of $\frac{1}{10},\frac{n}{30},$ FOB destination.

$26$ Sold merchandise costing $$17,000$ for $$22,950$ to Delton Hardware; $\frac{1}{10},n30.$

$29$ Received a $$4,455$ credit memo from Techno Dance Co$.$ concerning the merchandise returned on January $24.$

$31$ Paid Chris Douglas for $21$ days' work at $$240$ per day.

Feb. $1$ Paid $$7,425$ for another three months' rent in advance at the landlord's request.

$3$ Paid Techno Dance Co$.$ for the balance due.

$5$ Paid $$1,460$ to the local newspaper for advertising.

$11$ Received the balance due from Reynolds Plumbing $C0.$ for fees billed on January $11.$

$15$ Darcy Zaylo withdrew $$7,000$ cash for personal use.

$23$ Sold merchandise with a cost of $$11,500$ for $$15,525$ on credit to Indigo Books; terms $\frac{1}{10},n30.$

$26$ Paid Chris Douglas for $20$ days' work at $$240$ per day. $20$ daye $240=4800$

$27$ Reimbursed Darcy Zaylo's business automobile expenses for $1,500$ kilometres at $$2\mathrm{.}05$ per kilometre. February $23.$

$11$ Repaired the company's computer equipment paying cash of $$230.$

$16$ Received $$6,940$ cash from Reitmans Clothiers for a computing services project completed today.

$19$ Paid the full amount due to Morris Supplies.

$24$ Billed Lawton Learning Inc. for $$5,300$ of computing services completed today.

$25$ Sold merchandise with a cost of $$4,800$ for $$6,480$ to Lotus Groceries; $\frac{1}{10},$ n$30.$

$30$ Sold merchandise with a cost of $$1,700$ for $$2,295$ on credit to Wilson Dance Studios.

$31$ Reimbursed Darcy Zaylo's business automobile expenses for $700$ kilometres at $$2\mathrm{.}05$ per kilometre.