30/ On 10 Mar 2020, JackyLove sold 30 Apple's smartphones at price 300 millions on cash and 90 millions on account to Ninh Trinh Mobile. Each smart phone has a list price of 13 millions and cost basis was 9.5 millions vnd , term FOB destination point, 2/10, n/30.

31/ On 11 Mar 2020, Ninh Trinh Mobile report that 13 of 30 smartphones that they received on 10 March 2020 was defective and they do not want to keep it then JackyLove recall the defective product.

32/ On 12 Mar 2020, JackyLove returned 13 defective smartphone to Apple. Apple recall the defective product and give a promotion 10% for a next bill at least 100m

33/ Due to Covid epidamic , users wanted to buy ipad to learning online instead of smartphone. On 15 Mar 2020, JackyLove purchased 50 ipads, each ipad has price of 8m.Trade discount is 3%. JackyLove pay on cash 200m and pay on account 188m but did not use the promotion 10% on 12 Mar

34/ On 18 Mar Social organization purchased 200 ipad with 20% trade discount and FOB destination, each ipad has list price of 10m and Social Organization prepaid transportation cost of 2m and 1800m for merchandise.

35/ On 21 Mar JackyLove purchased 190 ipads of Apple on cash, each ipad has list price of 8m, used the promotion 10% on 12 Mar and paid 756.5 millions for transaction on 9 Mar to Apple and paid 200 millions for transactions on 15 Mar 2020\

36/ On 22 Mar JackyLove completed transaction on 18 Mar to Social Organization ( 200 unit containts ( 50 unit* 7.76 and 150 unit*7.2m) )

37/On 25 Mar 2020, Khôi withdrawn 10 millions cash from JackyLove for personal use.

38/ On 27 Mar 2020, JackyLove received payment from SmartShop for purchase of Mar 07 with interest in 20 days.

39/ On 28 Mar 2020, JackyLove sold 50 Apple's smartphones to FPT shop for 650 millions on account, each smartphone has a list price of 13 millions. The smartphones include 20 smartphones has a cost basis 9.5 millons and 30 has a cost basis of 11 millions. FOB shipping point and JackyLove prepaid transportation costs of 2 millions, which were added to the invoice.

40/ On 29 Mar 2020, JackyLove received 500m from Mobile World Store that prepaid for 150 Xiaomi's smartphone. Each Smartphone has a list price of 6 millions. They would paid full when received the merchandises

41/ On 30 Mar 2020, JackyLove purchased 80 smartphones of Xiaomi on account, each smartphone has a list price of 5 millions Vietnam Dong, credit terms are 2/10, n/30. .

42/ On 31 Mar 2020, JackyLove paid 2.1m for electricity bill and 0.9m for water bill and 150 millons for 10 employees and 20m rental shop in Hoa Lac for next month

43/ On 1 Apr 2020, JackyLove handed over all 150 phones with list price 6 millions of each unit including 110 units with standard cost 4.85 millions per each and 40 units with standard cost 5 millions per each to Mobile World Store in transaction February 6th

44/ On 06 Apr 2020, JackyLove paid for transacton on 30 Mar to Xiaomi

45/ On 10 Apr 2020, JackyLove received paymet from FPT shop for purchase of Mar 28