At December 31, 2022, Concord Corporation estimates that goods with a selling price of $3,800 and a cost of $1,520 that were sold on account during the current period will be returned during the next accounting period. On January 17, 2023, the goods were returned as estimated. The customer had not paid for the goods by the time of the return. Record the entry or entries required to adjust for this information, as well as the subsequent return. (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 the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.)