32. On September 30, 2016, Heat Computers consigned 30 apple computer units costing 280,000 each to Abet, Inc. The units were to be sold on either cash or credit basis at a commission of 15% of net sales. The consignor paid freight of 218,000 on the shipment. On September 11, the consignee received the goods. Sales were made as follows: . September 15: 10 units for cash at 130,000 each . September 27: 12 units on account at 140,000 each On September 30, 2016, a sales allowance of 220,000 was given to a charge customer for a defective unit. On October 10, 2016, a receivable balance of 270,000 was determined to be uncollectible. On October 11, 2016, the consignee made the proper remittance. The amount due from Abet, Inc. is: 32,980,000 22,890,000 32,536,000 32,446,000 9.0.0