$1.)$ The following selected transactions were completed during April between Swan Company and Bird Company:

$\backslash$table$[[$April $2$nd$,\backslash$table$[[$Swan Company sold merchandise on account to Bird Company,$],[$$$32,000,$ terms FOB stipping point, $\frac{n}{15}.$ Swan paid freight of$],[$$$330,$ which was added to the invoice. The cost of the goods sold$],[$was $$19,200$