Received customer purchase order No. 37225 ( Doc. No. 4) in the mail from the University of Southern Iowa (USI), approved their credit and shipped the goods. All good ordered were shipped, except 60 only shoulder pad sets were available for shipment.

Carrier & number: Allied Trucking: Carrier number 2154

Freight charges: FOB shipping point: Billed to buyer (i.e. paid by USI)

Route: Express

Truck & driver: Truck 2961XZ, John Arens

Freight rate: $19.00 per 100 lbs.

Shipment:

3 cartons/goal and rim sets @ 40 lbs./carton

5 cartons/backboards @ 150 lbs./carton

7 cartons/shoulder pad sets @ 25 lbs./carton

10 cartons/football helmets @ 16 lbs./carton

• See flowchart, pages 18 and 19; follow all steps carefully.

You will use several documents and record an entry in the sales

journal and the accounts receivable subsidiary ledger for this transaction.

For guidance in preparing the bill of lading, see pages 35 - 36 of the

Reference book.