The following table shows David's willingness to pay for ice cream. 
Definitions:
Perpetual Inventory Method
An inventory accounting system that records the sale or purchase of inventory in real-time through the use of computerized point-of-sale systems and enterprise asset management software.
General Journal Entries
General journal entries are the initial records of financial transactions in the double-entry accounting system, entered in the general journal.
Terms 2/10, N/30
A set of credit terms that offer a discount of 2% if payment is made within 10 days; otherwise, the full invoice amount is due within 30 days.
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