BIRDSONG, Judge.
Coastal States Equipment, a dealer in restaurant equipment, was sued by the Pennsylvania manufacturer (formerly Glenco Refrigeration, now J. P. Heilweil Industries) for $4,681.19 "for goods and services furnished and delivered to the [dealer Coastal] by the [manufacturer Heilweil]." In August, 1975, Coastal submitted to Heilweil two purchase orders for certain restaurant refrigeration equipment, signed and executed by Coastal as buyer ("sold to")...
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