The following transactions occurred over the months of September to December at Nicoles Getaway Spa (NGS). September Sold spa merchandise to Ashley Welch Beauty for $1,800 on account; the cost of these goods to NGS was $900. October Sold merchandise to Kelly Fast Nail Gallery for $450 on account; the cost of these goods to NGS was $200. November Sold merchandise to Raea Gooding Wellness for $300 on account; the cost of these goods to NGS was $190