Transactions for Buyer and Seller Shore Co. sold merchandise to Blue Star Co. on account, $111,700, terms FOB shipping point, 2/10, n/30. The cost of the goods sold is $67,020. Shore paid freight of $1,900. Journalize Shore Co.'s entry for the sale, purchase, and payment of amount due. Accounts Receivable-Blue Star Co. 109,368 X Sales 109,368 X 66,960 X Cost of Goods Sold Inventory 66,960 x 2,000 Accounts Receivable-Blue Star Co. Cash 2,000 X 111,368 x Cash Accounts Receivable-Blue Star Co. 111,368 X Feedback Journalize Blue Star Co.'s entry for the sale, purchase, and payment of amount due. Inventory 111,368 X Accounts Payable-Shore Co. 111,368 X Accounts Payable-Shore Co. 111,368 X Inventory 66,960 X 2,000 Accounts Receivable-Blue Star Co. Cash 2,000 X 111,368 x Cash Accounts Receivable-Blue Star Co. 111,368 X Feedback Journalize Blue Star Co.'s entry for the sale, purchase, and payment of amount due. Inventory 111,368 X Accounts Payable-Shore Co. 111,368 X 111,368 X Accounts Payable-Shore Co. Cash 111,368 X