13

Debit Credit Account Title Inventory Returns Estimated Cost of Goods Sold 12,250 12,250 Debit Credit Account Title Cost of Goods Sold Inventory Returns Estimated 12,250 12,250 Credit Account Title Cost of Goods Sold Inventory Returns Estimated Debit 8,000 8,000 Debit Credit Account Title Inventory Returns Estimated Cost of Goods Sold 4,000 4,000