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How are (Sales Record both Gross and Net) On June 3, Hunt Company sold to Ann Mount merchandise having a sales price of $8,000 with terms of 2/10,n /60, f.o.b. shipping point. An invoice totaling $120, terms n/30, was received by Mount notified Hunt Company that merchandise costing $600 contained Construction in Process $2,450,000; Accounts Receivable $240,000; and Billings on Construction in Process $1,400,000. Indicate how these accounts would be reported in O’Neil’s December31, 2014, balance sheet.
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