549.06 7278R- T + Received credit memorandum from Game Set Match for damaged merchandise, $300. R Sold merchandise on account to R. Federer, $3,200. The cost of the merchandise was cost of good sold (expense) $1,280. AED I ERC Jounarl Entry Mat. B Delat account Recerable 43200 Revenne $3200 merchantse inventory $1280 Cast of good sold $1280