Vuring Year L$,$ Junker's Stash experienced the tollowing business events:

Paid cash to purchase $$73,000$ of merchandise inventory.

The goods that were purchased in Event $1$ were delivered FOB destination. Transportation costs of $$1,460$ were paid in cash by the responsible party.

$3$a$.$ Sold merchandise for $$76,500$ under terms $\frac{1}{10},\frac{n}{30}.$

$3$b$.$ Recognized $$43,400$ of cost of goods sold.

$4$a$.$ Junker's Stash customers returned merchandise that was sold for $$2,160.$

$4$b$.$ The merchandise returned in Event $4$a had cost Junker's Stash $$1,280.$

The merchandise in Event $3$a was sold to customers FOB destination. Transportation costs of $$1,680$ were paid in cash by the responsible party.

$6$a$.$ The customers paid for the merchandise sold in Event $3$a within the discount period. Recognized the sales discount.

$6$b$.$ Collected the balance in the accounts receivable account.

Paid cash of $$6,925$ for selling and administrative expenses.

Sold the land for $$9,250$ cash.

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