OPINION
POWERS, Justice.
This civil action was commenced by Reed Enterprises, Inc., a California corporation, referred to throughout this opinion as plaintiff, to recover the sum of $10,680.24 plus interest of $106.80, allegedly owed on a book account or for goods and merchandise sold and delivered.
Books, Inc., a Rhode Island corporation, hereinafter referred to as defendant, answering, filed two counterclaims of which only the first is material...
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