Journalize the following merchandise transactions:

a. Sold merchandise on account, $22,100 with terms 1/10, n/30. The cost of the merchandise sold was $13,260.

Sale		fill in the blank
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Cost		fill in the blank
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b. Received payment less the discount.

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c. Issued a credit memo for returned merchandise that was sold for $11,400 terms n/30. The cost of the merchandise returned was $6,840.

Refund		fill in the blank
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Inventory		fill in the blank
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