1 Sales-Related Transactions terms n/30. The cost of the merchandise sold is $28,600. showcase Co. issues a credit memo for $9,500 for merchandise returned prior to Balboa Co. paving the original invoice. The cost of the merchandise returned is $5,700. a. Journalize Showcase Co.'s entries for (1) the sale, including (2) the cost of the m b. Journalize Showcase Co's entries folti) the credit memo, including (2) the cost of the returned merchandise 18PM