During the months of January and February, Hancock Corporation sold goods to three customers. The sequence of events was as follows:

Jan.		6		Sold goods for $1,500 to S. Green and billed that amount subject to terms 2/10, n/30.
		6		Sold goods to M. Munoz for $850 and billed that amount subject to terms 2/10, n/30.
		14		Collected cash due from S. Green.
Feb.		2		Collected cash due from M. Munoz.
		28		Sold goods for $400 to R. Reynolds and billed that amount subject to terms 2/10, n/45.

Required:

Assuming that Sales Discounts is treated as a contra-revenue, compute net sales for the two months ended February 28.

The following transactions were selected from among those completed by Bennett Retailers in November and December:

Nov.		20		Sold 20 items of merchandise to Customer B at an invoice price of $5,500 (total); terms 3/10, n/30.
		25		Sold two items of merchandise to Customer C, who charged the $400 (total) sales price on her Visa credit card. Visa charges Bennett Retailers a 2 percent credit card fee.
		28		Sold 10 identical items of merchandise to Customer D at an invoice price of $9,000 (total); terms 3/10, n/30.
		29		Customer D returned one of the items purchased on the 28th; the item was defective and credit was given to the customer.
Dec.		6		Customer D paid the account balance in full.
		20		Customer B paid in full for the invoice of November 20.

Required:

Assume that Sales Returns and Allowances, Sales Discounts, and Credit Card Discounts are treated as contra-revenues; compute net sales for the two months ended December 31. (Do not round your intermediate calculations.)