Accrued interest revenue of $30 on a note receivable. Determined that the Allowance for Bad Debts account balance should be increased by $2,150. Recognized bank service charges of $20 for the month. Received $28 cash for interest accrued in a prior month. Purchased 6 units of a new item of inventory on account at a cost of $39 each. Perpetual inventory is maintained. Purchased 10 more units on account of the above item at a cost of $44 each. Perpetual inventory is maintained. Sold 10 of the items purchased (in e and f) and recognized the cost of goods sold using the FIFO cost flow assumption. Perpetual inventory is maintained.