Adam Nichols, a former disc golf star, operates Cullumber Company.

Apr. 5 .Purchased golf discs, bags, and other inventory on account from Rayford Co. $1,000, FOB shipping point, terms 2/10, n/60.7Paid freight on the Rayford purchase $40.9Received credit from Rayford Co. for merchandise returned $100.

10Sold merchandise on account for $800, terms n/30. The merchandise sold had a cost of $480.12Purchased disc golf shirts and other accessories on account from Galaxy Sportswear $550, terms 1/10, n/30.14Paid Rayford Co. in full, less discount.17Received credit from Galaxy Sportswear for merchandise returned $50.20Made sales on account for $510, terms n/30. The cost of the merchandise sold was $300.21Paid Galaxy Sportswear in full, less discount.27Granted an allowance to customers for clothing that was flawed $10.30Received payments on account from customers $800.