Complete the following table, indicating the amount and direction of effect of each transaction on each item in Rockland Shoe Company$$s income statement. Be sure to compute the total effects in the final column. Rockland allows returns within only two weeks of the initial sale. $($Enter any decreases to account balances with a minus sign.$)$

July $12$ Rockland sold merchandise to Kristina Zee at its factory store. Kristina paid for the $$655$ purchase in cash. The goods cost Rockland $$385.$

July $15$ Sold merchandise to Shoe Express at a selling price of $$8,000,$ with terms n$/30.$ Rockland$$s cost was $$5,700.$

July $23$ Shoe Express returned $$2,700$ of the shoes purchased July $15.$ The returned shoes were in perfect condition and had cost Rockland $$1,450.$

July $31$ Shoe Express paid the balance owing after the events on July $15$ and $23.$