2 3 5 6 7 8 9 10 LLLLLLLL Anticipate further returns of merchandise after year-end from $440 sales made during the year. Record the entry. Note: Enter debits before credits. Debit Credit Transaction f(1) General Journal Sales Returns and Allowances Record entry Clear entry View general Journal N 3 5 6 8 9 10 The anticipated merchandise returns have a cost of $320. Record the entry. Note: Enter debits before credits. General Journal Debit Credit Transaction f(2) Record entry Clear entry View general Journal