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11 On March 13 Farm Land Products sold 100 sacks of fertilizer for cash, and 150 sacks on credit to J. Halsted. All the sacks were sold at $10 each. Given these data, how to record the $2,500 of revenue? 2.12 On March 10Whitman sold lawnmower AX-1 of $1,200 with terms 2/10, 1/20, n/30 (If payment is made within 10 days, cash discount rate is 2%; if made within 20 days, the rate is 1%; if made within 30 days, the net amount should be paid.) to Adam Smith. Smith returned, on the next day, $200 of the merchandise. The remaining was paid on March 18. Journalize these transactions. 2.13 Assume that on March 14, Farm Land Products received a 12%, 30-day note from the customer, J. Halsted, in settlement of the existing account receivable of $1,500. Journalize the entry for this transaction and the collection on the maturity date.