Sydney Retailing $($buyer$)$ and Troy Wholesalers $($seller$)$ enter into the following transactions.May $11$Sydney accepts delivery of $$45,000$ of merchandise it purchases for resale from Troy: invoice dated May $11,$ terms $3/10,$ n$/90,$ FOB shipping point. The goods cost Troy $$33,000.$ Sydney pays $$380$ cash to Express Shipping for delivery charges on the merchandise.May $12$Sydney returns $$1,800$ of the $$45,000$ of goods to Troy, who receives them the same day and restores them to its inventory. The returned goods had cost Troy $$1,320.$May $20$Sydney pays Troy for the amount owed. Troy receives the cash immediately.$($Both Sydney and Troy use a perpetual inventory system and the net method.$)$