Journalize the following transactions for Roger's Computer , Inc., that occurred during the month of November assuming the "net" method is used. Roger's Computer 's cost of inventory is 45 percent of the sales price. (Record debits first, then credits. Exclude explanations from any journal entries.)

Nov 3

Sold $ 2,200 of merchandise on account, terms 1 /15, n/45, FOB shipping point. Roger's Computer , Inc., prepaid $ 105 of shipping costs and added the amount to the customer's invoice.

Nov 7

Issued a credit memo to the customer acknowledging the return of $ 300 (sales price) of unwanted goods.

Nov 16

Received payment in full from the customer for the November 3 invoice.