Brazen Shoe Company records Sales Returns and Allowances, Sales Discounts, and Credit Card Discounts as contra-revenues. July 12 Sold merchandise to customer at factory store who charged the $300 purchase on her American Express card. American Express charges a 1 percent credit card fee. Cost of goods sold was $175. July 15 Sold merchandise to Customer T at an invoice price of $5 00; terms 3/10, n/30. Cost of goods sold was $2,500. July 20 July 21 Collected cash due from Customer T. Before paying for the order, a customer returned shoes with an invoice price of $1,000, and cost of goods sold was $600. Complete the following tabulation, select the effect + for increase and for decrease) and amount of the effects of each transaction, including related cost of goods sold. Net SalesCGSGross Assets |-| Liab. |+| SE July 12 July 15 July 20 July 21