Recording Inventory Purchases - Perpetual System On January 12, Darby Supply Company purchased $38,800 in leather goods for resale from Missoula Distributors, Inc. on account. Terms were 2/10, n30; FOB shipping point. On the same date, Darby paid $1,250 to Valley Trucking to have the product delivered to its warehouse. On January 20, Darby returned a group of defective saddles from the January 12 purchase for $12,260 and paid for the remainder. Record the purchase: Record payment for shipping: Record the return: Record payment within the discount period: Record payment after the discount period- within 30 days