can someone explain this in details please

WANCES Recall Z-Mart's sale for $2,400 that had a cost of $1,600. Assume the customer returns part of the merchandise. The returned items sell for $800 and cost $600. Nov. 6 800 Sales Returns and Allowances. Accounts Receivable .. Customer returns merchandise of Nov. 3 sale. 800 Nov. 6 600 Merchandise Inventory Cost of Goods Sold Returned goods added to inventory ---- 600