B2) Gangon Inc. sells 75 widgets to Fortron Inc. for cash for $200 each. Gagnon Inc. allows its customers t return any unused product within 30 days and receive a full refund. The cost of each widget is $100.00. Based on historical experience Gagnon Inc. estimates that: 1) Five widgets will be returned. 2) The cost of recovering the widgets will be immaterial. 3) The return products will be resold at a profit. Required: Prepare the 4 journal entries for Gagnon inc. to record this sale and the return of three widgets. (10 Marks) Leave a space between each entry