Received customer purchase order No. 37225 (Doc. No. 4) in the mail from the University of Southern lowa (USI), approved their credit and shipped the goods. All good ordered were shipped, except only shipment. 1 19 64 shoulder pad sets were available for Allied Trucking: Carrier number 2154 FOB shipping point: Billed to buyer (i.e. paid by USI) Express Truck 2961XZ, John Arens $19.00 per 100 Ibs. 3 cartons/goal and rim sets @ 40 lbs./carton 5 cartons/backboards @ 150 Ibs./carton 7 cartons/shoulder pad sets @ 25 Ibs./carton 10 cartons/football helmets @ 16 lbs./carton Carrier & number: Freight charges: Route: Truck & driver: Freight rate: Shipment: See flowchart, pages 18 and 19; follow all steps carefully. You will use several documents and record an entry in the sales journal and the accounts receivable subsidiary ledger for this transaction. For guidance in preparing the bill of lading, see pages 35 - 36 of the Reference book. Received sales return request No. R8034 (Doc. No. 12) in the mail from Eastem Wisconsin University (EWU). The request was approved and the acknowledgment copy mailed to EWU. 20 Follow the flowchart steps on page 20.