10A-3. GLOBAL supermarkets of Bunol, Spain runs a special on tomatoes during the annual La Tomatina festival'. They also run a money-back guarantee for anyone with unused tomatoes who is not completely satisfied with their aerodynamic qualities. From past history, GLOBAL knows that only 2% of the tomatoes will be returned. This year they sell 500,000 kilograms of tomatoes at a price of 0.40 euros per kilo. Required: 1. Show the adjusting T-account entry necessary to record the liability created by the money-back guarantee. 2. Show the entry that GLOBAL will have to make when a soggy-but-happy customer returns a kilo of tomatoes sometime after the adjusting entry in requirement 1 is made