Indigo football shop began operations on january 2, 2017. the

Indigo Football Shop began operations on January 2, 2017. The following stock record card for footballs was taken from the records at the end of the year.









Unit Invoice


Gross Invoice

1/15   10624   Net 30     69     $29     $2,001  
3/15   11437   1/5, net 30     84     23     1,932  
6/20   21332   1/10, net 30     109     22     2,398  
9/12   27644   1/10, net 30     103     18     1,854  
11/24   31269   1/10, net 30     95     16     1,520  
    Totals         460           $9,705  

A physical inventory on December 31, 2017, reveals that 113 footballs were in stock. The bookkeeper informs you that all the discounts were taken. Assume that Indigo Football Shop uses the invoice price less discount for recording purchases.


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