There are 10 inventory lines.

Problem 5-4A (Part Level Submission) Yolanda Hagen, a former disc golf star, operates Yolanda's Discorama. At the beginning of the current season on April 1, the ledger of Yolanda's Discorama showed Cash $1,900, Inventory $2,500, and Owner's Capital $4,400. The following transactions were completed during April. Apr. 5 Purchased golf discs, bags, and other inventory on account from Mumford Co. $1,000, FOB shipping point, terms 2/10, n/6o. 7 Paid freight on the Mumford purchase $50. 9 Received credit from Mumford Co. for merchandise returned $200. 10 Sold merchandise on account for $940, terms n/30. The merchandise sold had a cost of $564. 12 Purchased disc golf shirts and other accessories on account from Saucer Sportswear $660, terms 1/10, n/30. 14 Paid Mumford Co. in full, less discount. 17 Received credit from Saucer Sportswear for merchandise returned $60. 20 Made sales on account for $620, terms n/30. The cost of the merchandise sold was $300. 21 Paid Saucer Sportswear in full, less discount. 27 Granted an allowance to customers for clothing that was flawed $20. 30 Received payments on account from customers $890