Some entries require no entry:

#8: 12/24/2013: Receive goods on a sales return: EWU returned 8 basketball pole pads and 6 scoreboard and timer sets that were originally purchased on Invoice No. 729. The goods are to be returned to On Hand status. Waren previously authorized EWU by phone to return the goods for credit against their account balance. EWU's return request #R8034 was received with the goods. Sales return document CM 42 was issued for $3480 an applied to Invoice No. 729.

#9 12/24/2013: Collect an outstanding account receivable and make a bank deposit: Received and deposited check No. 49326 for $9000 from EWU in partial payment of the remaining amount (after sales return) on Invoice #729

#10 12/24/2013: Purchase goods or services without a purchase order: Received freight bill No. 26425 for $483.00 from Interstate Motor Freight and immediately issued Check No. 1152 for payment in full. The payment terms on the freigh bill are Net 30.