Webster Company was established on July 1. Its sales terms are 2/10, n/30. Credit terms for its purchases vary with the supplier. Selected transactions for the first month of operations are given below. Unless noted, all transactions are on account and involve merchandise held for resale. Webster Company uses the perpetual inventory system.

July	1	Purchased goods from Dawson, Inc., terms 1/10, n/30.	$2,500
	2	Purchased goods from Penn Company, terms 2/10, n/30.	4,800
	3	Paid freight on shipment from Dawson.	160
	5	Sold merchandise to Ward, Inc.	1,900	(1575	cost)
	5	Paid freight on shipment to Ward, Inc.	120
		(Hint: debit Delivery Expense)
	8	Returned goods purchased July 1 from Dawson, Inc., worth	600
		because some goods were damaged. Dawson approved the return.
	9	Received returned goods from Ward, Inc., worth	300	(260	cost)
	10	Paid Dawson, Inc., the amount due.
	10	Purchased goods from Dorn Company, terms 2/10, n/30 with a list price of:	3,000
	11	Paid freight on shipment from Dorn Company.	190
	15	Received the amount due from Ward, Inc.
	15	Sold merchandise to Colby Corporation,	3,800	(3,000	cost)
	16	Mailed a check to Penn Company for the amount due on its July 2 invoice.
	18	Received an allowance from Dorn Company for defective merchandise
		purchased on July 10 of	200
	19	Paid Dorn Company the amount due.
	25	Received the amount due from Colby Corporation.

Having problems with

Received amount due from Ward, Inc.

Received credit memo for price adjustment from Dorn Company

Paid Dorn the amount due.

and

Received amount due from Colby Corporation. I know that the accounts receivable should be 3800 but I can't figure out cash and sales discount