Complete the following table, indicating the amount and direction of effect of each transaction on each item in Rockland Shoe Companys 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 $350 purchase in cash. The goods cost Rockland $190.
		15		Sold merchandise to Shoe Express at a selling price of $3,500, with terms n/30. Rocklands cost was $2,500.
		23		Shoe Express returned $1,100 of the shoes purchased July 15. The returned shoes were in perfect condition and had cost Rockland $650.
		31		Shoe Express paid the balance owing after July 15 and 23.