Assuming that sales returns and sales discounts are


The following transactions were selected from among those completed by Bear's Retail Store:

Nov. 20 Sold two items of merchandise to Cheryl Jahn, who paid the $ 400 sales price in cash. The goods cost Bear's $ 300.

25 Sold 20 items of merchandise to Vasko Athletics at a selling price of $ 4,000 (total); terms 3/10, n/30. The goods cost Bear's $ 2,500.

28 Sold 10 identical items of merchandise to Nancy's Gym at a selling price of $ 6,000 (total); terms 3/10, n/30. The goods cost Bear's $ 4,000.

29 Nancy's Gym returned one of the items purchased on the 28th. The item was in perfect condition and credit was given to the customer.

Dec. 6 Nancy's Gym paid the account balance in full.

30 Vasko Athletics paid in full for the invoice of November 25.

Required:

Assuming that Sales Returns and Sales Discounts are reported as contra-revenues, compute Net Sales for the two months ended December 31.

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Accounting Basics: Assuming that sales returns and sales discounts are
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