The data below are extracted from Daphne Co. for the month of March 2019. Rathmore Inc. is the sole customer of Daphne Co. The returns and allowances were recognized four days from the order date, and all payments were made a week after ordering.

Sales Merchandise Returns and Order date Freight Terms* Amount Cost Allowances 11-Mar #19,725 13,150 # 450 FOB destination, prepaid, 1/10, n/30 4,150 16-Mar 48,150 32,100 950 FOB shipping point, prepaid, 2/10, n/30 5,000 21-Mar 22,725 15,150 500 FOB destination, collect, 1/10, n/30 2,000 26-Mar 45,150 30,100 850 FOB shipping point, collect, 2/10, n/30 3,000