Selected transactions for Holm Corporation follow: GESTI Oct. 29 Sold $10,000 of merchandise to Potter Inc., terms 2/10, n/30. Holm uses a perpet- ual inventory system and the cost of the goods sold was $6,000. 31 Added monthly interest charges of 18% per annum (1.5% per month) to various overdue accounts receivable accounts totalling $32,000. Nov. 1 $500 of merchandise was returned by Potter because it was the wrong size. The cost of the merchandise returned was $300. 6 Received payment in full from Potter. 10 Made sales of $5,000 on account, terms n/30. The cost of the goods sold was $3,000 Record the above transactions on Holm's books, including any cost of goods entries