Shore Co$.$ sold merchandise to Blue Star Co$.$ on account, $$110,400,$ terms FOB shipping point, $\frac{n}{30}.$ The cost of

the goods sold is $$66,240.$ Shore paid freight of $$1,800.$ Shore Co$.$ issued a credit memo for $$8,400$ to Blue Star

Co$.$ for merchandise that was returned. The cost of the merchandise returned was $$4,300.$

Journalize Shore Co$.\text{'}$s entry for the sale, credit memo, and payment of amount due. If an amount box does not

require an entry, leave it blank.