A business firm uses duplicate copies of its sales invoices to record sales of merchandise on account and duplicate copies of its credit memorandums to record sales returns and allowances. During November the company issued 327 invoices for $156,119.32 and 17 credit memorandums for $9,110.16. Pre¬

sent the summarizing entries, dated November 30, in general journal form to record the sales and sales returns and allowances.