All Leather Inc. reported the following items in its statement of financial position dated June 30, 2019, and related note disclosures (in thousands of dollars): June 30, 2019 June 30, 2018 Current Liabilities Trade Payables and Accruals Deferred Revenue Sales Warranty Provision Income Tax Payable $10,161 1,463 124 $ 11,024 1,489 47 278 Note 10. Sales Warranty Provision: The provision primarily relates to customer returns of faulty items for a full refund. The following transactions occurred during the years ended June 30, 2018, and June 30, 2019, with respect to the sales warranty provision: June 30, 2013 Beginning of the period Addition Utilization End of the period June 30, 2014 $ 47 1,799 (1,722) $ 124 1,687 (1,640) $ 47 Prepare the journal entries to record the transactions that affected the provision for sales returns account during the fiscal year ended June 30, 2019