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 f$$r the $$355$ purchase in cash. The goods cost

Rockland $$205.$

July $15$ Sold merchandise to Shoe Express at a selling price of $$8,500,$ with terms, $\frac{n}{30}.$ Rockland's cost was $$4,500.$

July $23$ Shoe Express returned $$2,100$ of the shoes purchased July $15.$ The returned shoes were in perfect condition and had cost

Rockland $$1,150.$

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