The following transactions occurred over the months of September to December at Nicole's Getaway Spa (NGS). September Sold spa merchandise to Ashley Welch Beauty for $2,250 on account: the cost of these goods to NGS was $1,080 October Sold merchandise to Kelly Fast Nail Gallery for $630 on account; the cost of these goods to NGS was $290 November Sold merchandise to Raea Gooding Wellness for $480 on account; the cost of these goods to NGS was $280. December Received $1,470 from Ashley Welch Beauty for payment on its account