Slippery Slope Ski Shop is a retail store that sells ski equipment and clothing. Slippery Slope Ski Shop commenced business on September 1, 2015. The firm purchases merchandise on open account. The firm's purchases, purchase returns and allowances, and cash payments on account during September 2015 follow:

DATE TRANSACTIONS 2015 Sept.

2 Purchased ski boots for $4,900 plus a freight charge of $140 from Colorado Ski Shop, Invoice 6672, terms n/30.

3 Purchased skis for $10,500 from Alaska Supply Company, Invoice 5916; terms 2/10, n/30.

7 Received Credit Memorandum 165 for $830 from Colorado Ski Shop for return of damaged ski boots; the boots were originally purchased September 2 on Invoice 6672.

11 Purchased ski jackets for $3,300 from Cold Mountain Clothing Company, Invoice 4091, terms n/30.

12 Issued Check 104 to Alaska Supply Company in payment of Invoice 5916, dated September 3, less the cash discount.

22 Purchased ski poles for $3,060 plus a freight charge of $205 from Alaska Supply Company, Invoice 5950, terms 3/10, n/30.

23 Purchased ski pants for $1,550 from Swenson Ski Goods, Invoice 528, terms n/30.

25 Received Credit Memorandum 245 for $230 from Swenson Ski Goods for return of defective ski pants; the pants were originally purchased September 23 on Invoice 528.

27 Purchased ski sweaters for $4,300 plus a freight charge of $185 from Colorado Ski Shop, Invoice 6722, terms n/30.

30 Issued Check 110 to Colorado Ski Shop in payment of Invoice 6672, dated September 2, less the return of September 7.

Required:

Record the transactions in a general journal.

Analyze:

What was the amount of the cash discount on September 12?