customer no. 00030 disputed the price on stock number 11205, which was priced at $75 per item and should have been priced at $60 per item on 1200 items. cloud 9 issued a credit memo for $18,000 on january 7, 2023. the book value of the receivable for customer no. 00030 at december 31, 2022, was $130,500.