Sep. $31/15,$ n$/$EOM$,$ FOB shipping point.

Sep. $4$ Paid freight bill of $$85$ on September $3$ purchase.

Sep$\mathrm{.}4$ Purchased merchandise inventory for cash of $$2,000.$

Sep. $6$ Returned $$300$ of inventory from September $3$ purchase.

Sold merchandise inventory to Hermosa Company. $$6\mathrm{.}200,$ on account. Terms $\frac{3}{15},\frac{n}{35}.$

Sep. $8$ Cost of goods, $$2,790.$

Purchased merchandise inventory on account from Tristan Wholesalers, $$18,000.$ Terms

Sep$\mathrm{.}92/10.$n$30.$FOB destination.

Made payment to Sharpner Wholesalers for goods purchaSted on September $3,$ less retum

Sep. $10$ and discount:

Sep. $13$ Afternegotiations, received a $$400$ allowance from Tristan Wholesalers.

Sold merchandise inventory to Jerome Company, $$2,800,$ on account. Terms $\frac{3}{10},n$ EOM.

Sep. $15$ Costofgoods $$1\mathrm{.}204$

Sep. $22$ Made payment less allowance to Tristan Wholesalers for goods purchased on September $9.$

Sold merchandse hiventory to Sundun for $$2,100$ on account that cost $$756.$ Terms of $3/10,$

$\frac{n}{30}$ were offered, FOB shipping point. As a courtesy to Sundun, $$40$ of freight was added to

Sep. $25$ the invoico for which cash was paid by Aquamarines

Sep. $28$ Received payment fom Hermosa Company.

Sep. $29$ Received payment from Sundun, less discount.