Webster Company was established on July 1. Its sales terms are 2/10, n/30. Credit terms for its purchases vary with the supplier. Selected transactions for the first month of operations are given below. Unless noted, all transactions are on account and involve merchandise held for resale. Webster Company uses the perpetual inventory system.  

July                        1                                       Purchased goods from Dawson, Inc., terms 1/10, n/30.                                                           $2,500    

                                 2                                       Purchased goods from Penn Company, terms 2/10, n/30.                                                         4,800    

                                 3                                       paid freight on shipment from Dawson.                                                                                             160    

                                 5                                       Sold merchandise to Ward, Inc.                                                                                               1,900 (1575 cost)

                                 5                                       Paid freight on shipment to Ward, Inc.                                                                                                 120    

                                                                           (Hint: debit Delivery Expense)      

                                 8                                       Returned goods purchased July 1 from Dawson, Inc., worth                                                     600    

                                                                          some goods were damaged. Dawson approved the return.      

                                 9                                      Received returned goods from Ward, Inc., worth                                                                             300 (260 cost)

                                 10                                     Paid Dawson, Inc., the amount due.      

                                 10                                    Purchased goods from Dorn Company, terms 2/10, n/30 with a list price of:                          3 ,000    

                                 11                                     Paid freight on shipment from Dorn Company.                                                                                   190    

                                 15                                     Received the amount due from Ward, Inc.      

                                 15                                     Sold merchandise to Colby Corporation,                                                                                              3,800 (3,000 cost)

                                 16                                     Mailed a check to Penn Company for the amount due on its July 2 invoice.      

                                 18                                      Received an allowance from Dorn Company for defective merchandise      

                                                                            purchased on July 10 of 200    

                                 19                                       Paid Dorn Company the amount due.      

                                25                                         Received the amount due from Colby Corporation.    

Having problems with  

Received amount due from Ward, Inc.

Received credit memo for price adjustment from Dorn Com

Paid Dorn the amount due.

and  

Received amount due from Colby Corporation.  I know that the accounts receivable should be 3800 but I can't figure out cash and sales discount