HUTCHESON, Chief Judge.
Farm and Garden Sales, Incorporated, hereinafter referred to as the plaintiff, as an instrumentality of Weber Engineered Products, Incorporated, hereinafter referred to as the plaintiff also, brought this action against Allied Equipment Company, Incorporated, hereinafter referred to as the defendant, to recover a balance of $7,899.86 due on account receivable. The defendant asserted the following affirmative defenses:
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