26 Ordered 13 Football Jerseys from Hike for $128 each. Agreed terms with Hike are 2/10 n/30. 28 Delivered 37 boxes of Golf Balls to Croquet and Cricket for $300 each Invoice No. 831. These items were ordered on the 20th. 28 Returned 7 FAULTY boxes of Tennis Balls originally purchased for $120 each to J. J. Spud. Received a Credit Note for $840. 30 Received 13 Football Jerseys for $128 each which were ordered on the 26th. Agreed terms with Hike are 2/10 n/30. 30 Purchased 12 MJO Basketball Sets with cash for a list price of $130 each. A trade discount of 20% applies Check No. 574. 30 Paid monthly salary of $4100 to Neville Downing Check No. 575.

Note:
Inventories: The business uses the perpetual inventory system.
Accounting cycle: The business adopts a monthly accounting cycle.
Purchases: Purchases are recorded when the business receives the goods. All items purchased are received on the same day as recorded in the transaction list
except for purchase orders which are received at a later date. Note that the business uses the gross method of recording purchases and receives trade discounts
from some suppliers.