9th journal entry? on wiley plus they did it by dr A/R 18900. cr refund liablity and sales and the 2nd entry for the same date =Cogs debited and estimated inventory returns debjted too inventory on the cr side

Sept. 2 Purchased equipment on account for $63,100, terms n/30, FOB destination. 3 Freight charges of $910 were paid by the appropriate party on the September 2 purchase of equipment. 4 Purchased supplies for $3,900 cash. 6 Purchased inventory on account from Winterholt Company at a cost of $60,200, terms 1/15, n/30, FOB shipping point 7 Freight charges of $1,500 were paid by the appropriate party on the September 6 inventory purchase. 8 Returned damaged goods costing $4,900 that were originally purchased from Winterholt Company on September 6. Received a credit on account. 9 Sold goods costing $15,700 to Fischer Limited for $18,900 on account, terms n/30,FOB destination. 10 Freight charges of $350 were paid by the appropriate party on the September 9 sale of inventory. 17 Received the balance due from Fischer. 20 Paid Winterholt Company the balance due