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Rockland Shoe Company records Sales Returns and Allowances and Sales Discounts as contra revenues Complete the following table, indicating the amount of each transaction on each item reported in Rockland's income statement prepared for internal use. Be sure to total the effects. (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 $450 purchase in cash. The goods cost Rockland $250 15 Sold merchandise to Shoe Express at a selling price of $4,500, with terms 3/10, n/30 Rockland's cost was $2,900 20 Collected cash due from Shoe Express 21 Sold merchandise to Fleet Foot Co. at a selling price of $2,300, with terms 2/10, n/30 Rockland's cost was $1,350 23 Fleet Foot Co. returned $1,300 of shoes and promised to pay for the remaining goods in August. The returned shoes were in perfect condition and had cost Rockland $750 Transaction July 12 July 15 July 20 July 21 July 23 Totals Sales Revenues Sales Returns and Allowances Sales Discounts Net Sales Cost of Goods Sold Gross Profit