When I am calculating for net sales, does COGS have anything to do with? Or do I just minus Sales/returns & discounts from my total sales? Sales-Sales ret&dis= net sales?

When I am calculating for net sales, does COGS have anything to do with? Or do I just minus Sales/returns & discounts from my total sales? Sales-Sales ret&dis= net sales?
You do not use cogs until you are calculating profit. So your formula is correct.

No use of cogs while calculating net sales just deduct sales returns & trade discounts

Answar these question how can I poss the entry to the jornal?