A seller uses a perpetual inventory system, and on April 17, a customer returns $1,000 of merchandise previously purchased on credit on April 13. The seller's cost of the merchandise returned was $480. The merchandise is not defective and is restored to inventory. The seller has not yet received any cash from the customer. Complete the two journal entries (the first for the revenue part of the transaction and the second for the cost part) to record the sales return transaction by selecting the account names and dollar amounts from the drop-down menus. Date Account Title Debit Credit April 17