Problematic 4 Recipients sold, confirmed by Dr. Barbara each Recipient SAR. 2500/- for 4 Recipients SAR. 10,000/- (Recp. No. 31, 184, 239 & 150)

Purchased new 1 recipient from same supplier (No. 250) SAR. 7,000/- 
deducted 10,000 - 7,000 = 3000/- Cash received 