The following transactions were selected from among those completed by Hailey Retailers in the current year:

November $20$ Sold two items of merchandise to Customer B$,$ who charged the $$460($total$)$ sales price on her Visa

credit card. Visa charges Hailey a $3$ percent credit card fee.

November $25$ Sold $14$ items of merchandise to Customer $C$ at an invoice price of $$3,000($total$)$; terms $\frac{2}{10},\frac{n}{30}.$

November $28$ Sold $12$ identical items of merchandise to Customer D at an invoice price of $$8,160($total$)$; terms $\frac{2}{10},\frac{n}{30}.$

November $30$ Customer D returned one of the items purchased on the $28$th; the item was defective and credit was given to the customer.

December $6$ Customer D paid the account balance in full.

December $30$ Customer C paid in full for the invoice of November $25.$

Required:

Prepare the appropriate journal entry for each of these transactions. Do not record cost of goods sold.

Compute Net Sales.M