Hi, I recently started to work with a roofing company and when they hire a new employee they deduct $50 from first payroll in exchange of 5 logo t-shirts to wear. When the t-shirts wear out they can exchange them with new ones with no cost. When the employee quits the company the employer refunds the $50 in exchange of the t-shirts no matter the conditions. What accounts should I use to register these transaction? Thank you for your help.