1. In his fourth enumeration of error, Rothstein complains that the trial court erred in denying his motion for summary judgment. However, where a motion for summary judgment is overruled and the case is tried, the appellate court will review the evidence in support of the judgment as well as other enumerations of error, but because ordinarily the same issues are involved, the court will not review the denial of the motion for summary judgment. Drillers Service v. Moody, 242 Ga. 123, 124 (249 SE2d 607); Melton v. Bow, 145 Ga. App. 272 (5) (243 SE2d 590). This enumeration is without merit.

2. In Enumerations 1, 2, 3, 5, and 6, in substance, appellant argues that the trial court erred in entering judgment for Mirvis & Fox and denying Rothstein's motion to dismiss for failure to state a claim or to direct a verdict because Mirvis & Fox did not establish by any documentary evidence that Rothstein ordered the goods and thus incurred the indebtedness which is the basis of the suit. As observed by the trial court, an observation with which we concur, there is no necessity to make such a documentary showing. The witness Fox testified that he participated in sales made to Rothstein wherein Rothstein purchased goods and took immediate delivery, removing the goods from the location of the warehouse in his (Rothstein's) own vehicle. These sales were recorded and furnished the basis of the billing to Rothstein. Fox also testified that it was never the practice between the seller and purchaser to utilize purchase orders. Rothstein admitted making purchases and probably owing some amount of money for these purchases. He did not testimonially deny that he made all purchases without utilizing purchase orders or that he owed all or part of the amount for which suit was brought.

In this state when one transfers property valuable to another, which the latter accepts, a promise is implied to pay the reasonable value thereof. Code 3-107. The uncontested open account existing between the appellant and the appellee allowed Mirvis & Fox to bring its suit based upon an implied promise to pay. Hurt & Quinn v. Keen, 89 Ga. App. 4, 6 (78 SE2d 345). Thus the sole defense offered by Rothstein that the absence of purchase orders defeated Mirvis & Fox's right to bring an action is without merit. See Gage v. Tiffin Motor Homes, 153 Ga. App. 704 (266 SE2d 345) (1980). This, in effect, was an uncontested suit on open account. These enumerations are without merit.

3. In his final enumeration of error, Rothstein objected to the admission into evidence of a written statement of interest due on the past due indebtedness. In its complaint, Mirvis & Fox made demand for the past due amount on the open account as well as interest at 7% from the time of the demand, thus the amount of interest was a proper issue in the case. Roberts v. Tomlinson, 242 Ga. 804, 805 (251 SE2d 543). The witness for the appellee, Mr. Fox, testified that the amount of interest to which he testified was computed from records of the appellee and that he was familiar with the records and the actual amount due as interest. Thus, there was direct evidence of the amount of interest due. Moreover, even in the absence of such a compilation, the trial court by dint of simple mathematical calculation could compute the amount of such interest at 7% on the debt determined due. This enumeration clearly lacks merit.

Richard H. Siegel, for appellee.