E6-13 (Algo) Determining the Effects of Credit Sales, Sales Discounts, and Sales Returns and Allowances on the Income Statement [LO 6-4, LO 6-6] 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 merehandise to Kristina zee at ita tactory utore. Kristina paid for the $455 purchase in cash, The goods cont Rockland $265. July 15 sold merebandise to shoe Exprese at a noliling price of 59,500 , with terms n/30. hockland's cost vab $4,900. July 23 shoe Express returned $2,300 of the shoen purebased July 15, The returned ahoes were in perfect condition and bad cont Rockland $1,250. Joly 31 shoe Express paid the balance owing after the events on July 15 and 23