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{"ops":[{"insert":"25 The company purchased merchandise on account from Bond Company, USD 151,200; terms 2\/10, n\/30.\nFreight terms were FOB shipping point, freight collect.\n27 Of the merchandise purchased May 25, USD 25,200 was returned to the vendor.\n28 A trucking company was paid USD 2,100 for delivery to The Western Wear Company of the goods purchased May 25.\n29 The company sold merchandise on open account, USD 15,120; terms 2\/10, n\/30.\n30 Cash sales were USD 74,088.\n31 Paid Bond Company for the merchandise purchased on May 25, taking into consideration the merchandise\nreturned on May 27.\nThe inventory on hand at the close of business on May 31 is USD 299,040.\nFrom the data given for The Western Wear Company:\na. Prepare journal entries for the transactions.\n"}]}
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