Sep. 3 Purchased merchandise inventory on account from Simmon Wholesalers, $5,200. Terms 33/15, n/EOM, FOB shipping point.

4 Paid freight bill of $45 on September 3 purchase.

4 Purchase merchandise inventory for cash of $1,700.

6 Returned $500 of inventory from September 3 purchase.

8 Sold merchandise inventory to Hermosa Company, $6,400, on account. Terms 11/15, n/35. Cost of goods, $2,880.

9 Purchased merchandise inventory on account from Teaton Wholesalers, $6,500. Terms 22/10, n/30, FOB destination.

10 Made payment to Simmon Wholesalers for goods purchased on September 3, less return and discount.

12 Received payment from Hermosa Company, less discount.

13 After negotiations, received a $200 allowance from Teaton Wholesalers.

15 Sold merchandise inventory to Jackson Company, $3,200, on account. Terms n/EOM. Cost of goods, $1,440.

22 Made payment, less allowance, to Teaton Wholesalers for goods purchased on September 9.

23 Jackson Company returned $400 of the merchandise sold on September 15. Cost of goods, $180.

25 Sold merchandise inventory to Salter for $1,600 on account that cost $640. Terms of 11/10, n/30 was offered, FOB shipping point. As a courtesy to Salter, $70 of freight was added to the invoice for which cash was paid by Violet.

29 Received payment from Salter, less discount.

30 Received payment from Jackson Company, less return.

Sep.3: Purchased merchandise inventory on account from Simmon Wholesalers, $5,200.Terms 33/15, n/EOM, FOB shipping point.