a list of transactions for the garth brooks memorabilia sales company appears below 609835

July

17 Sold merchandise with a cost of $300 to Eric Nelson for $520 cash.

18 Sold merchandise with a cost of $340 to Guy Sellars for $580, terms 2/10, n/30.

23 Issued a credit memo for $80 to Guy Sellars because of a sales allowance granted to him due to the inferior quality of goods sold to him on July 18.

26 Received payment from Guy Sellars for amount due for sale of July 18.

27 Sold merchandise to Jason Zahner, $200, terms n/30. The merchandise cost $120.

Aug.

25 Received payment in full from Jason Zahner.

26 Sold merchandise with a cost of $460 to Michele Blackburn for $800, terms 2/10, n/30.

28 Issued a credit memo for $150 to Michele Blackburn because she returned a portion of the goods sold to her on Aug. 26; the returned merchandise had a cost of $90.

Sept.

4 Collected balance of account from Michele Blackburn.

5 Sold merchandise to Andrea Brotherly, $600, terms 2/10, n/30. The merchandise cost $350.

22 Received payment from Andrea Brotherly for amount due for sale of Sept. 5.

23 Sold merchandise costing $220 to Herman Ichner for $400, terms 2/10, n/30.

Oct.

10 Received payment from Herman Ichner for sale of September 23.