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$[$The following information applies to the questions displayed below.$]$

Castillo Styling is a wholesaler of hair supplies. Castillo Styling uses a perpetual inventory system. The following transactions $($summarized$)$ have been selected for analysis:

a$.$ Sold merchandise for cash $($cost of merchandise $$32,757).$

b$.$ Received merchandise returned by customers as unsatisfactory $($but in perfect condition$)$ for cash refund $($original cost of merchandise $$330).$

c$.$ Sold merchandise $($costing $$7,885)$ to a customer on account with terms $\frac{n}{60}.$

d$.$ Collected half of the balance owed by the customer in $($c$).$

e$.$ Granted a partial allowance relating to credit sales the customer in $($c$)$ had not yet paid.

$$58,240$

$f.$ Anticipate further returns of merchandise $($costing $$250)$ after year$-$end from sales made during the year.