At December $31,2025,$ Oriole Company estimates that goods with a selling price of $$1,800$ and a cost of $$760$ that were sold on account during the current period will be returned during the next accounting period. Record the entries required to adjust for this information. $($If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. List all debit entries before credit entries.$)$

Debit

Credit