1. Illuminators Inc. manufactures and sells electric fireplaces to various retailers in the Province 11 marks of British Columbia Illuminators Inc. has a policy specifying that the fireplaces sold can be returned by customers within 2 months of purchase. The selling price for each fireplace is as follows: $ 785 Illuminators sells the following quantity of freplaces to Waytair Dcor Ltd. on account on March 1, 2021: 85 $ 393 The cost of each fireplace is as follows At the time of sale, Illuminators estimates that the following number of fireplaces will be returned by Waytair within 2 months of purchase: 13 On March 29, 2021, Wa/tair returned the following number of fireplaces to Illuminators Inc.: 9 On March 29, 2021, Waytair paid for all of the fireplaces that were not returned. Illuminators Inc. follows IFRS. Required: Prepare any journal entries required by Illuminators Inc. on each of the following dates: 1. March 1, 2021. (5 marks) 2. March 29, 2021. (4 marks) 3. At the end of thereturn period, assuming that no other fireplaces were returned by Waytair following March 29, 2021. (2 marks)