Apr. 1 Purchased golf bags, clubs, and balls on

account from Balata Co. $1,300, FOB shipping point, terms 2/10, n/60.

b. Paid freight on Balata Co. purchases $70. c. Received credit from Balata Co. for merchandise

returned $100. d. Sold merchandise on account to members $670, terms

n/30. e. Purchased golf shoes, sweaters, and other accessories on account from Arrow Sports- wear $450, terms 1/10. n/30.

f. Paid Balata Co. in full. g. Received credit from Arrow Sportswear for

merchandise returned $50.

h. Made sales on account to members $600, terms n/30. i. Paid Arrow Sportswear in full. Granted credit to

members for clothing that had flaws $55. j. Received payments on account from members $630