Polish company Profi-Parkiet Sp. Zoo (plaintiff) contracted to purchase walnut tongue-and-groove flooring from New York-based Seneca Hardwoods LLC (defendant). Profi-Parkiet paid a down payment and shipping costs totaling $23,211.58. Seneca delayed shipment for five months. Meanwhile, Profi-Parkiet ordered a shipment of walnut elsewhere. When the Seneca shipment arrived, it did not conform with Profi-Parkiet’s order. The planks were short, split, discolored, below grade, not tongue-and-groove, and missing several hundred square feet. Profi-Parkiet rejected the shipment, but Seneca did not collect it. Profi-Parkiet stored it and charged Seneca about $8 per day for storage. Meanwhile, clients who wanted walnut flooring cancelled orders. Profi-Parkiet bought walnut flooring from another supplier within three months for $37,396.45 ($21,006.07 more than the price Profi-Parkiet agreed to pay Seneca). Profi-Parkiet sued to recover its losses, and Seneca defaulted. Profi-Parkiet asked for a default judgment awarding damages including the costs of the down payment, shipping, storage, both shipments from other suppliers, and amounts invoiced for cancelled orders. The judge referred the matter to a magistrate to recommend damages.