\begin{tabular}{ll} \hline ept. 11 Cost of Goods Sold \\ \hline \end{tabular} Inventory Estimated Inventory Returns (To record cost of merchandise sold) Sept. 14 Sept. 14 Sept. 29 Sept. 30 5400 \begin{tabular}{|r|r} \hline 5400 \\ \hline \end{tabular} Accounts Receivable (To record return of goods) Inventory Sales Returns and Allowances (To record cost of merchandise returned) Cash Cash Accounts Receivable 280 \begin{tabular}{|r} \hline 9880 \\ \hline \end{tabular}