For many, there is no sweeter sound than that of their name, and to spell it incorrectly runs the risk of alienating the reader before your letter has even been read. If this is not the case with your letter, but you are unsure of how to address your recipient, make every effort to find out to whom the letter should be specifically addressed. The salutation “To whom it may concern” is appropriate for letters of recommendation or other letters that are intended to be read by any and all individuals. A comma after the salutation is correct for personal letters, but a colon should be used in business. (full name).” But if you are unsure about titles (i.e., Mrs., Ms., Dr.), you may simply write the recipient’s name (e.g., “Dear Cameron Rai”) followed by a colon. This is where you can indicate if the letter is personal or confidential.Ī common salutation may be “Dear Mr. This can make it clear to a third party that the letter was delivered via a specific method, such as certified mail (a legal requirement for some types of documents). Sometimes you want to indicate on the letter itself how it was delivered. Like a subject line in an e-mail, this is where you indicate what the letter is in reference to, the subject or purpose of the document. The date should be placed at the top, right or left justified, five lines from the top of the page or letterhead logo. If your letter includes a letterhead with this information, either in the header (across the top of the page) or the footer (along the bottom of the page), you do not need to include it before the date. This is your address where someone could send a reply. The cost of the merchandise sold was$13,300.\): Elements of a Business Letter Content Sold merchandise on account to Equinox Co., $18,900, terms FOB destination, 1/10, n/30. The following selected transactions were completed by Amsterdam Supply Co., which sells office supplies primarily to wholesalers and occasionally to retail customers: Paid Veggie Co. for invoice of October 19. Paid UK Imports Co. for invoice of October 1. Paid Caesar Salad Co. for invoice of October 20, less discount. Paid freight of $400 on October 19 purchase from Veggie Co. Purchased merchandise from Veggie Co., $27,300, terms FOB shipping point, n/eom. Paid Taco Co. for invoice of October 4, less debit memo of October 6 and discount. Paid Hoagie Co. for invoice of October 3, less discount. Issued debit memo to Taco Co. for $4,550 of merchandise returned from purchase on October 4. Purchased merchandise from UK Imports Co., $ 14, 448 \$ 14,448 $14, 448, terms FOB destination, n / 30 \mathrm\\ Purchased merchandise from Caesar Salad Co.,$22,000, terms FOB destination, 1/10, n/30. Paid freight of $400 on October 19 purchase from Veggie Co. Purchased merchandise from Veggie Co.,$27,300, terms FOB shipping point, n/eom. for invoice of October 4, less debit memo of October 6. for $4,550 of merchandise returned from purchase on October 4. Purchased merchandise from Taco Co.,$13,650, terms FOB destination, 2/10, n/30. Prepaid freight of $220 was added to the invoice. Purchased merchandise from Hoagie Co.,$9,950, terms FOB shipping point, 2/10, n/eom. Purchased merchandise from UK Imports Co., $14,448, terms FOB destination, n/30. Journalize the entries to record the transactions of Capers Company for October. for invoice of October 20, less discount.ģ1. Purchased merchandise from Caesar Salad Co.,$22,000, terms FOB destination, 1/10, n/30.ģ0. Paid freight of $400 on October 19 purchase from Veggie Co.Ģ0. Purchased merchandise from Veggie Co.,$27,300, terms FOB shipping point, n/eom.ġ9. for invoice of October 4, less debit memo of October 6 and discount.ġ9. for invoice of October 3, less discount.ġ4. for $4,550 of merchandise returned from purchase on October 4.ġ3. Purchased merchandise from Taco Co.,$13,650, terms FOB destination, 2/10, n/30.Ħ. Prepaid freight of $220 was added to the invoice.Ĥ. Purchased merchandise from UK Imports Co., $14,448, terms FOB destination,n/30.ģ. The following selected transactions were completed by Capers Company during October of the current year:
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