蘋果公司在九月參與如下交易：
1 Purchased inventory for cash 800
現金購買庫存800
3 Purchased 1,900 of inventory on account under terms of 2/10.n/30
根據2/10.n/30購買1900庫存記賬
7 Returned 300 of defective merchandise purchased on sep 3
退還9月3日購買的300件缺陷產品
9 Paid freight bill of 300 on September 3 purchase
支付9月3日采購的300件運費
10 Sold inventory on account for 3,100. Payment term was 3/15 n/30 these goods cost company 1,700 記賬賣出庫存3100. 支付方式是3/15 n/30，這些貨物話費公司1700
11 Paid amount owed on credit purchase of September 3,less the discount and the return
9月3日的賒購金額，更少的折扣和回報
16 Granted a sales allowance of 800 on the septermber 10 sale
在9月10日的銷售中獲得了800銷售津貼
20 Received returned inventory from September 10 sale,300.The cost of the inventory received was 250
收到9月10日出貨的退貨300。收到庫存的花費是250
21 Paid utilities expense 300
支付公用事業費300
23 Received cash from September 10 customer in full settlement of the debt,less the allowance return and discount
從9月10日起，客戶收到了全額清償債務的現金。較少的津貼返還和折扣