ÿWPCœ2 ý]uŒ~^~Ä.½˜ìM s T~Æ.ßÿCU‡³!‘–k¥àî,¾8tgи·Â‰NGòYü,¸›ˆê&ÂU"ΕòÔ:”ƒá>¥Õ<EwÚ†=¢b-Œ†aÄ oë'QV£¼Ø’ܸÊÔ¦ÁRTßk6Ê 5”»(ú‚àõÊÔÇ÷ ÒPçÔ ‡{AXrõØÏSØH)Ã!(êaá¯x‚pX€¯ôr>AÂΗ؇«÷ë’ E]êÆŠ ©듶¢.ôKHƒEH ä*i6T˜Íp%7…æ^]óÿÖp§b§ì-ù`Ý ÞQs¾d{ÞËó$M¨0•÷§ŸÂàÞWèÑE<° ~>£wÎû¾qŸ2CùDîÈ™Š›´³Ž›æn1vsz*³Ð%Ÿút€_âÅuyl‡E+,8žEÝ„ùï-sÇMý+…ÓÍósš ¡‹`ÆÿÈ!<=ø­x4 $§¾¡ò¢Â0¸¢$g&8"3ù6s/6ðæW:Ï?²ˆÁ: 0îDõR• ô¬Ögz" yïÿ= ##ç„­ƒýÄP“•ÿÒ©}'ÃôPÝ)Œíë7Whµf¤.”ùj|M‘xøçÄj¹d….ß+ÀÐÁH/(wîW#ÉÂUN‹ %Ù 0:ß UN U@g ^ § w³ 4· Ë Ú mÜ Nó ó Bõ  7 7 UNW$¥¥ 0DÉE  ¬Û»»»»»UN–––‰ääUNmü»»»»»»»»»»»»»»»»»»»»»»»»»»»»»»»»»»»»»»»»»» 0È·1·1·1·1 B2˜\\IB01S01\CLERK1NASÈÈ,,,,ÈÈ0(ÖÃ9 Z‹6Times New Roman RegularX(üœ$¡¡ÔUSUS.,Ô(í€"  Z6Times New Roman Regular(âx-  Z‹(Times New Roman c—/Ï qdj/ê:i¢Ø+003|xÿU‹ÿÀÀÀ 8Ñ8€ó`XXdìXXdì8Ñ Ý ƒRSû$ÝÔUSUS.,ÔÔ€ô¸òXXÔÓ  Óà  àòòÚ  Ú1Ú  ÚóóÔ€ô¸òòô¸ÔÝ  ÝÔ_ÔÔ‡ô¸òòô¸ÔTenn.€R.€Ct.€App.€10€states:Ð ° ÐÌà8  àThis€Court,€with€the€concurrence€of€all€judges€participating€in€the€case,€may€affirm,€reverse€or€modifyÐ 8ˆ Ðthe€actions€of€the€trial€court€by€memorandum€opinion€when€a€formal€opinion€would€have€noÐ üL Ðprecedential€value.€€When€a€case€is€decided€by€memorandum€opinion€it€shall€be€designatedÐ À Ðð ðMEMORANDUM€OPINION,ðð€shall€not€be€published,€and€shall€not€be€cited€or€relied€on€for€anyÐ „Ô Ðreason€in€any€unrelated€case.Ô#†ô¸òòô¸¯#Ô(í€"  Z6Times New Roman Regular Ý ƒRSû$ÝÔUSUS.,ÔÔ€ô¸òXXÔÓ  Óà  àòòÚ  Ú2Ú  ÚóóÔ€ô¸òòô¸ÔÝ  ÝÔ_ÔAccording€to€the€trial€transcript,€the€proper€name€for€the€business€is€C€&€G€Seeds,€not€C€&€G€Seeds,€Inc.€€(#Ã$òòÚ  Ú0Ú  Úóó ¢Ý ƒRSû$ÝÔUSUS.,ÔÔ€ô¸òXXÔÓ  Óà  àòòÚ  Ú3Ú  ÚóóÔ€ô¸òòô¸ÔÝ  ÝÔ_ÔAt€the€time€the€products€were€received€by€Mr.€Taylor,€a€handwritten€invoice€would€be€issued€showing€bothÐ ° Ðthe€quantity€of€the€item€(whether€in€pounds,€bushels,€ounces,€etc.)€and€price€of€each€item€purchased.€€The€invoices€wereÐ tÄ Ðnot€always€signed€by€the€person€receiving€the€goods.€€At€the€end€of€each€month,€C€&€G€€generated€a€computer€invoiceÐ 8ˆ Ðtotaling€the€purchases€for€the€month€on€the€account€held€by€Mr.€Taylor.€€Mr.€Taylor€was€thus€billed€on€a€monthly€basisÐ üL Ðfor€his€purchases€at€C€&€G.€€Unfortunately,€the€invoices€did€not€correspond€to€the€computer€generated€monthly€bill€soÐ À Ðit€was€not€possible€to€match€purchases€with€the€end€of€the€month€statement.€ ÑÝ ƒRSû$ÝÔUSUS.,ÔÔ€ô¸òXXÔÓ  Óà  àòòÚ  Ú4Ú  ÚóóÔ€ô¸òòô¸ÔÝ  ÝÔ_ÔÔ‡"ô¸òòô¸ÔMr.€McDonald€testified€that€as€of€the€date€of€trial,€the€outstanding€principal€on€the€account€was€$8,434.69,€theÐ ° Ðoutstanding€interest€was€$14,540.69,€and€the€total€past€due€on€the€account€was€$22,975.38.€Ô#†ô¸òò"ô¸¯#Ô(í€"  Z6Times New Roman Regular Ý ƒRSû$ÝÔUSUS.,ÔÔ€ô¸òXXÔÓ  Óà  àòòÚ  Ú5Ú  ÚóóÔ€ô¸òòô¸ÔÝ  ÝÔ_ÔÔ‡'ô¸òòô¸ÔMrs.€Taylor€testified€that€she€had€been€the€bookkeeper€for€Mr.€Taylor€for€nine€years€and€that€she€had€contactedÐ ° ÐMr.€McDonald€several€times€regarding€invoices€and€receipts.€€Mrs.€Taylor€stated€that€ð ðthere€were€a€lot€of€missing€tickets,Ð tÄ Ðaccording€to€the€[monthly]€statements,€and€I€just€never€could€get€it€„€„€anything€to€match.ðð€€Mr.€McDonald€agreedÐ 8ˆ Ðsomewhat,€testifying€that€Mrs.€Taylor€had€contacted€him€on€more€than€one€occasion€to€inform€him€that€she€was€notÐ üL Ðreceiving€all€of€the€invoices€or€receipts€for€what€she€had€been€billed€for€on€the€monthly€statement€of€the€account.€€Mr.Ð À ÐMcDonald€stated€that€he€regularly€sent€invoices€to€Mr.€Taylor€at€his€home€address.€€Mr.€McDonald€also€asserted€thatÐ „Ô Ðhe€sent€additional€copies€of€the€handwritten€invoices€to€Mrs.€Taylor€in€response€to€her€requests.€€She€acknowledged€thatÐ H ˜ ÐMr.€McDonald€sent€her€most€of€the€invoices€after€her€telephone€calls,€but€that€she€never€did€receive€all€of€the€handwrittenÐ  \ Ðinvoices€and€some€of€them€she€did€receive€were€unsigned.Ô#†ô¸òò'ô¸¯#Ô(í€"  Z6Times New Roman Regular òÝ ƒRSû$ÝÔUSUS.,ÔÔ€ô¸òXXÔÓ  Óà  àòòÚ  Ú6Ú  ÚóóÔ€ô¸òòô¸ÔÝ  ÝÔ_ÔThe€trial€court€listed€examples€of€discrepancies,€all€of€which€are€simply€findings€of€a€failure€to€prove€theÐ ° Ðamount€owed:€Ð tÄ ÐÌà8  àà0` Ð Ð à[Ô_Ôt]heÔ_Ô€following€discrepancies€occurred€beginning€with€the€invoice€on€04/16/96.€€Mr.€TaylorÐ üL Ðapparently€got€44€bags€of€3394€Pioneer.€€He€was€billed€for€40€bags€of€3394€F„14€at€73.60€aÐ À Ðbag€„„€and€this€may€mean€more€to€Mr.€Taylor€than€it€does€to€me€„€„€and€5€bags€of€3394€atÐ „Ô Ð71.10.€€He€was€apparently€overcharged€at€least€one€bag€on€that€bill,€which€would€be€$71€orÐ H ˜ Ð73.€€I€donððt€know.Ð \` Ð ` Ð  Ðà8  àÐ Ð Ð  Ðà8  àà0` Ð Ð àBecause€later€„€„€apparently€heððs€ordering€the€same€thing€every€time€because€two€days€laterÐ ” ä  Ðhe€comes€in€and€orders€36€bags€of€number€3394,€but€heððs€only€billed€57€a€bag€for€that,€whichÐ X ¨  Ðleads€me€to€conclude€that€he€was€overcharged€$15€a€bag€two€days€prior,€or€he€wasÐ  l  Ðundercharged,€but€thereððs€a€big€discrepancy.Ðà 0 ` Ð ` Ð  Ðà8  àÐ Ð Ð  Ðà8  àà0` Ð Ð àThen€moving€forward€on€the€date€of€04/18/96,€Mr.€Taylor€actually€signed€this€bill€but€he€onlyÐ h¸  Ðsigned€for€33€bags€of€Ô_ÔAltrazineÔ_Ô,€but€he€was€charged€for€825€bags,€which€are€2.65€a€bag.Ð,| ` Ð ` Ð  Ðà8  àÐ Ð Ð  Ðà8  àà0` Ð Ð àWell,€heððs€charged€per€pound.€€I€donððt€know€if€theyððre€pound€bags€or€what.€€Itððs€a€bigÐ ´  Ðdiscrepancy€which€could€make€a€big€difference,€because€825€at€2.65€a€pound€is€2,186,Ð xÈ  Ðwhereas€33€times€2.65€is€some€$70.€€So€thatððs€a€big€discrepancy.Ð<Œ` Ð ` Ð  Ðà8  àÐ Ð Ð  Ðà8  àà0` Ð Ð àAnd€again€on€04/25€weððve€got€3394,€again€32€bags€of€it.€€He€was€charged€$71€a€bag€for€that,Ð Ä Ðbut€he€had€been€charged€$52€a€bag€„€„€$57€a€bag€nine€days€earlier.ЈØ` Ð ` Ð  Ðà8  àÐ Ð Ð  Ðà8  àà0` Ð Ð àThen€on€05/20€whoever€wrote€out€the€ticket€for€Admire€charged€him€$70€a€pint,€whateverÐ ` Ðthat€is.€€But€I€saw€Admire€later€on€in€here€at€$72€earlier€„€„€yeah,€on€the€05/10€invoice€it€saysÐ Ô$ Ð72€a€pint,€but€on€the€05/20€itððs€70€a€pint.€€Thatððs€a€discrepancy.Иè` Ð ` Ð  Ðà8  àÐ Ð Ð  Ðà8  àà0` Ð Ð àThen€when€I€get€to€05/23/96,€Ô_ÔAtrazineÔ_Ô€again,€quantity€300.€€His€ticket€only€says€12.€€I€canÐ  p Ðunderstand€why€Mr.€and€Mrs.€Taylor€canððt€match€these€up.€€It€says€quantity€300€at€2.65€aÐ ä4 Ðpound.€€Ô_ÔDevrinolÔ_Ô,€his€ticket€only€says€4€but€he€was€charged€for€16.Шø` Ð ` Ð  Ðà  àà ` àÌà0  àà0` (#(#àAnd€I€canððt€tell€on€the€06/25/96€invoice€if€he€got€5€gallons€„€„€looks€like€someone€had€written€35€andÐ 0€  Ðscratched€it€out,€and€he€was€charged€for€15.€€I€donððt€know.€€Iððve€just€got€a€question€mark€there.€€I€donððtÐ ôD! Ðknow€how€much€he€got.и"` (#` (# Ðà8  àÐ Ð Ð  Ðà8  àà0` Ð Ð àThen€06/29€his€ticket€says€3€cases€of€Ô_ÔGraxomoneÔ_Ô,€and€then€the€quantity€he€was€charged€forÐ @ $ Ðsays€15€at€32.70.€€It€says€one€case€of€Surf€Aid.€€What€he€was€charged€for€was€4€quantity€atÐ !T% Ð6.75.€€Ô_ÔOrtheneÔ_Ô,€thereððs€one€case.€€Well,€I€guess€if€itððs€$10€a€can€that€would€be€„€„€maybe€a€caseÐ È!& Ðis€12€at€10€a€can.ÐŒ"Ü'` Ð ` Ð  Ðà8  àÐ Ð Ð  Ðà8  àà0` Ð Ð àThen€when€we€got€into€the€wheat,€evidently€thereððs€a€difference€between€a€bag€and€a€bushel.€Ð $d) ÐSometimes€he€got€charged€for€bags,€sometimes€it€was€converted€to€bushels.€€But€itððs€aÐ Ø$( * Ðdifference€of€bags€and€bushels.Ðœ%ì +` Ð ` Ð  Ðà8  àÐ Ð Ð  Ðà8  àà0` Ð Ð àNow,€he€signed€an€invoice€on€10/14/96.€€It€says€200€„€„€quantity,€200€of€them.€€What€he€wasÐ $'t"-  Ðbilled€is€$11€a€bushel.€€But€on€10/12€when€he€ordered,€he€ordered€100€bags,€not€100€bushels,Ð ° Ðand€he€was€charged€for€100€bushels.ÐtÄ` Ð ` Ð  Ðà8  àÐ Ð Ð  Ðà8  àà0` Ð Ð àIt€made€me€wonder€if€all€of€these€were€bags€and€should€have€been€converted€to€the€bushelÐ üL Ðprice€which€was€different.€€For€example,€on€the€10/15€invoice€somebody€went€back€andÐ À Ðconverted€it€to€bushels.€€200€bags€of€hickory€wheat€is€166.67€bushels,€and€thatððs€what€he€wasÐ „Ô Ðbilled€for.ÐH ˜` Ð ` Ð  Ðà8  àÐ Ð Ð  Ðà8  àà0` Ð Ð àAnd€somebody€converted€it€on€10/18,€250€bags€of€Ô_ÔcokerÔ_Ô€to€208.33€bushels,€and€thatððs€whatÐ Ð  Ðhe€was€charged€for.€€But€on€other€days€it€wasnððt€converted€to€bushels,€so€I€donððt€know€whatÐ ” ä  Ðhappened€there.(YG2Sû$¤¤Ý ƒüœ!ÝÔUSUS.,ÔÝ  ÝÔ€ô¸òXXÔÓ  Óà  àòòÚ  Ú0Ú  ÚóóÔ€ô¸òòô¸Ô dÝ ƒüœ!ÝÔUSUS.,ÔÝ  ÝÔ_ÔÔ‡XëXXXXÔÑ  ÑÔ‡¼LÅ»XXëXÔÑ  ÑÑ€bÏÑà@ü ü ìàÔ#†XëXX»¼LÅh#ÔÔ‡îHÄîXXëXÔIN€THE€COURT€OF€APPEALS€OF€TENNESSEEˆÐ ° Ðà@kk$ìàAT€NASHVILLEÔ#†XëXXîîHÄÙ#ÔÔ‡¼LÅ»XXëXԈРÖ& ÐÓ  ÓMay€5,€2003€SessionÐ üL ÐÔ#†XëXX»¼LÅs#ÔÌò òÔ‡¼LÅ»XXëXÔC€&€G€SEEDS,€INC.€v.€SAMMY€TAYLORÔ#†XëXX»¼LÅ#Ôó óÐ úJ ÐÌà@@½½ìàò òAppeal€from€the€Circuit€Court€for€Smith€CountyÐ ú J Ðà@@øøìàNo.€4974€€€€€€Clara€Byrd,€JudgeÐ æ 6 ÐÌÌà@@ìì*ìàßA€V) °°` d€÷E<©` AßÐ ªú  ÐÌà@@TTìàNo.€M2002„01572„Ô_ÔCOAÔ_Ô„R3„CV€„€Filed€December€1,€Ô_Ô2003Ô_ÔÐ ¥õ  ÐÌßA€V) °°` dE<|` AßÐ }Í  Ðó óÌÓ  ÓA€farming€supply€store€brought€suit€against€an€account€holder€for€money€due€on€an€unpaid€account.€Ð xÈ  ÐThe€trial€court€found€that€the€store€failed€to€prove€any€monies€were€owed.€€The€farming€storeÐ d´ Ðappeals,€arguing€that€the€evidence€preponderates€against€the€trial€courtððs€decision.€€We€affirm€theÐ P  Ðdecision€of€the€trial€court.Ð <Œ ÐÓ|ÓÌò òTenn.€R.€App.€P.€3€Appeal€as€of€Right;€Judgment€of€the€Circuit€CourtÐ d ÐAffirmed€and€Remandedó óÐ P ÐÌòòÓ  ÓPatricia€J.€Cottrell,€J.óó,€delivered€the€opinion€of€the€court,€in€which€òòBen€H.€Cantrell,€P.J.,€M.S.,€óóÐ Ø( Ðand€òòWilliam€B.€Cain,€J.óó,€joined.Ð Ä ÐÌJ.€Ô_ÔBrandenÔ_Ô€Ô_ÔBellarÔ_Ô,€Carthage,€Tennessee,€for€the€appellant,€C€&€G€Seeds,€Inc.Ð œì ÐÌSharon€Ô_ÔLinvilleÔ_Ô,€Ô_ÔHartsvilleÔ_Ô,€Tennessee,€for€the€appellee,€Sammy€Taylor.Ð tÄ ÐÓ»ÓÌò òÐ  L œ ÐÑbÏÑâ âÑ8€ëXXXdìdÈ8Ñâ âÑ  ÑÔ_ÔMEMORANDUM€OPINIONó ó׃×Ý ƒ#ÃÝòòÚ  Ú1Ú  ÚóóÝ  Ý×  ×Ô#†XëXXXXëX=#ÔÔ‡XëXXXXëXÔò òó óÐ ° ÐòòóóÓ  ÓÔ#†XëXXXXëXö #ÔÌà  àC€&€G€Seeds€(ð ðC€&€Gðð),׃ì×Ý ƒ#ÃÝòòÚ  Ú2Ú  ÚóóÝ  Ý×  ×€a€farm€supply€store€located€in€Riddleton,€Tennessee,€is€owned€byÐ ˆØ ÐGeorge€McDonald.€€In€the€early€1990s,€Sammy€Taylor€set€up€an€account€at€C€&€G€to€purchase€seedÐ tÄ Ðcorn,€hybrid€seed€corn,€and€crop€protector€chemicals.׃x×Ý ƒ#ÃÝòòÚ  Ú3Ú  ÚóóÝ  Ý×  ×Ð `° ÐÌà  àC€&€G€brought€suit€on€December€7,€2001€against€Mr.€Taylor€for€the€unpaid€balance€due€onÐ 8 ˆ Ðhis€account.×ƒØ ×Ý ƒ#ÃÝòòÚ  Ú4Ú  ÚóóÝ  Ý×  ×€€At€the€bench€trial,€the€trial€court€heard€testimony€from€Mr.€McDonald€and€the€Taylors.Ð $ t ÐIn€addition,€the€trial€court€conducted€a€thorough€review€of€C€&€Gððs€business€records€pertaining€toÐ  ` ÐMr.€Taylorððs€account,€and€unsuccessfully€attempted€to€reconcile€them.€€C€&€Sððs€invoices€did€notÐ ü L  Ðmatch€the€computer€printouts,€and€no€record€could€provide€a€current€and€accurate€account€balance.׃%(×Ý ƒ#ÃÝòòÚ  Ú5Ú  ÚóóÝ  Ý×  ׀Рè 8  ÐÌà  àThe€trial€court€found€that€C€&€G€had€failed€to€prove€that€Mr.€Taylor€owed€the€store€anyÐ À  Ðmoney.€€In€fact,€the€trial€court€was€concerned€that€the€Taylors€may€have€been€overcharged€forÐ ¬ü  Ðsupplies€or€charged€for€supplies€not€received€since€many€of€the€invoices€either€stated€different€pricesÐ ˜è  Ðfor€the€same€product€or€did€not€bear€a€signature€to€verify€receipt€of€the€supplies.€€The€trial€court€notedÐ „Ô  Ðthat:Ð pÀ ÐÐ \¬ Ðà0  àà0` (#(#àHowever,€in€going€through€these€invoices,ò ò€I€find€that€Mr.€Taylor€ð!ð€he€and€his€wifeÐ ° Ðboth€stated€they€couldnððt€get€the€statements€to€match€up€to€the€invoices,€so€thatððsÐ  ð Ðexactly€what€I€tried€to€do.ó ó׃(×Ý ƒ#ÃÝòòÚ  Ú6Ú  ÚóóÝ  Ý×  ׀ЌÜ` (#` (# Їà  àà ` àà ¸ àà  àà h àà À à*****Ð ° ÐÌà0  àà0` (#(#àBut€when€I€look€at€[Mr.€Taylorððs]€total€charges€compared€to€what€he€charged€in€theÐ ˆØ Ðpast,€it€appeared€to€me€it€just€didnððt€look€right.€€Back€in€94€he€had€a€$41,000€account;Ð tÄ Ððð95€he€had€a€$51,726€account;€and€then€it€jumps€up€in€ðð96€to€$83,669.€€Mr.€TaylorÐ `° Ðnever€could€understand€it.€€His€wife€couldnððt€understand€it.€€And€theyððve€paid€someÐ L œ Ð$79,000€on€that€account.Ð8 ˆ` (#` (# Ðà8  àÐ Ð Ð  Ðà8  àà0` Ð Ð àAnd€I€think€due€to€the€discrepancies€in€the€billing€that€I€believe€itððs€„€„€thatÐ  ` ÐMr.€Taylor€is€paid€in€full.€€He€paid€$79,000,€and€Iððm€sure€that€was€hard€toÐ ü L  Ðcome€by€when€the€$83,000€he€was€charged€with€would€pay€for€almost€twoÐ è 8  Ðyears€of€his€farming€accounts€in€the€past.€€So€Iððm€going€to€„€„€based€on€theseÐ Ô$  Ðexhibits,€Iððm€going€to€say€Mr.€Taylor€owes€nothing,€and€so€it€would€be€aÐ À  Ðjudgment€for€Mr.€Taylor.Ьü ` Ð ` Ð  ÐÌà  àOn€appeal,€C€&€G€€argues€that€Ô‡XëXXXXëXÔthe€evidence€preponderates€against€the€trial€courtððs€findings.€Ð „Ô  Ðò òó óÔ#†XëXXXXëXê#ÔÔ‡XëXXXXëXÔOur€review€of€this€record€is€òòde€novoóó€upon€the€record€of€the€trial€court,€accompanied€by€a€presumptionÐ pÀ Ðof€correctness€of€factual€findings,€unless€the€preponderance€of€the€evidence€is€otherwise.€€Tenn.€R.Ð \¬ ÐApp.€P.€13(d);€òòCross€v.€City€of€Memphisóó,€20€S.W.3d€642,€643€(Tenn.€2000).€Ð H˜ ÐÌà  àThis€court€has€held€that€in€order€to€prove€the€existence€of€an€account,€Ð  p ÐÌà8  àThe€general€principles€of€evidence€apply€to€the€proof€of€accounts.€€The€ordinary€wayÐ øH Ðof€proving€accounts€is€of€course€to€prove€each€item€thereof,€the€quantity€and€value,Ð ä4 Ðunless€an€implied€or€express€assent€to€the€correctness€of€the€account€can€be€shown.€Ð Ð  ÐThe€correctness€of€an€account,€may,€like€any€other€fact,€be€established€byÐ ¼  Ðcircumstantial€evidence,€but€the€circumstances€must€not€be€too€remote€or€far„fetched,Ð ¨ø Ðbut€must€be€such€as€to€afford€a€reasonable€proof€of€the€existence€of€the€fact€attemptedÐ ”ä Ðto€be€deducted€therefrom.€€Ð€ÐÐ Ð  ÐÌòòCumberland€Grocery€Co.€v.€Yorkóó,€9€Tenn.€App.€316,€317„18€(1929).€Ð X ¨ ÐÐ D!” Ðà  àOf€course,€the€burden€of€proof€was€on€C€&€G.€€In€the€case€herein,€while€Mr.€McDonaldÐ ° Ðsufficiently€established€the€existence€of€an€account€between€C€&€G€and€Mr.€Taylor,€he€did€notÐ œì Ðsufficiently€prove€the€correctness€of€the€amount€he€asserted€was€owed€by€Mr.€Taylor.€€The€evidenceÐ ˆØ Ðthat€Mr.€McDonald€submitted€included€only€his€computerized€monthly€billing€statements€andÐ tÄ Ðhandwritten€invoices,€only€a€few€of€which€were€signed€by€the€person€receiving€the€goods.€€There€wasÐ `° Ðno€proof€submitted€by€either€party€that€Mr.€and€Mrs.€Taylor€actually€received€all€of€the€items€thatÐ L œ Ðthey€were€billed€for€by€C€&€G€or€that€they€or€someone€working€for€them€actually€charged€all€of€theÐ 8 ˆ Ðitems€billed€to€their€account.€€The€invoices,€even€including€the€unsigned€ones,€did€not€match€theÐ $ t Ðmonthly€billing.€€While€all€of€the€bills€were€entered€into€evidence,€C€&€G€did€nothing€to€prove€thatÐ  ` ÐMr.€Taylor€owed€more€than€he€had€paid.€€As€to€the€interest€charged€on€the€account,€although€someÐ ü L  Ðof€the€invoices€indicate€an€intent€to€charge€an€18%€annual€interest€rate€on€invoices€over€45€days€pastÐ è 8  Ðdue,€Mr.€McDonald€testified€that€he€and€Mr.€Taylor€agreed€to€reduce€that€amount€to€12%€at€oneÐ Ô$  Ðpoint€in€time,€and€5.04%€at€another€time.€€Mr.€Taylor€does€not€remember€ever€agreeing€to€an€interestÐ À  Ðrate.€€Mr.€McDonald€did€not€produce€any€type€of€writing€which€evidenced€an€agreement€as€to€theÐ ¬ü  Ðinterest€rate€to€be€charged€on€the€account€for€any€past€due€amounts.€Ð ˜è  ÐÔ#†XëXXXXëX‰#ÔÔ‡XëXXXXëXÔÌÔ#†XëXXXXëX†$#ÔÔ‡XëXXXXëXÔà  àBased€upon€our€review€of€the€record,€we€find€that€the€evidence€does€not€preponderate€againstÐ pÀ Ðthe€trial€courtððs€findings.€€The€documentary€evidence€produced€by€C€&€G€does€not€establish€theÐ \¬ Ðamount€claimed€as€owing.€€To€the€extent€findings€rely€on€credibility€determinations,€in€a€non€juryÐ H˜ Ðcase,€the€weight,€faith€and€credit€to€be€given€to€a€witnessðð€testimony€lies€in€the€first€instance€with€theÐ 4„ Ðtrial€judge€who€has€the€opportunity€to€observe€the€manner€and€demeanor€of€the€witnesses€as€theyÐ  p Ðtestify.€€òòRoberts€v.€Robertsóó,òò€óó827€S.W.2d€788,€795€(Tenn.€Ct.€App.€1991);òò€Weaver€v.€Nelmsóó,€750Ð  \ ÐS.W.2d€158,€160€(Tenn.€Ct.€App.€1987),€and€we€give€great€weight€to€the€trial€judgeððs€findings€onÐ øH Ðissues€involving€credibility€of€witnesses.€€òòRandolph€v.€Randolphóó,€937€S.W.2d€815,€818€(Tenn.€1996).Ð ä4 ÐÔ#†XëXXXXëXÉ$#ÔÌà  àBecause€the€evidence€does€not€preponderate€against€the€trial€courtððs€finding€that€C€&€G€failedÐ ¼  Ðto€prove€an€amount€owing,€the€judgment€of€the€trial€court€is€affirmed.€€Costs€of€the€appeal€are€taxedÐ ¨ø Ðto€C€&€G€Seeds,€Inc.€Ô‡XëXXXXëXÔÐ ”ä ÐÌÌÌà  àà ` àà ¸ àà  àà h àà À àà  à___________________________________Ð D!” Ðà  àà ` àà ¸ àà  àà h àà À àà  àPATRICIA€J.€COTTRELL,€JUDGEÐ 0"€  ÐÔ#†XëXXXXëX÷)#Ô