Shore Co$.$ sold merchandise to Blue Star Co$.$ on account, $$111,600,$ terms FOB shipping point, $\frac{n}{30}.$ The cost of the goods sold is $$66,960.$ Shore paid freight of $$2,000.$ Shore Co$.$ issued a credit memo for $$8,100$ to Blue Star Co$.$ for merchandise that was returned. The cost of the merchandise returned was $$3,800.$

Journalize Shore Co$.\text{'}$s entry for the sale, credit memo,