Consider our classroom and video discussions about the Revenue Cycle Consider further the sales Returns portion of the Credit Sales sub-cycle. A journal entry made at some point in this portion of the Revenue Cycle would include a debit to the Set account and a credit to the elect) account verry Cash Cost of Good Sold Consider our classroom and video discussions about the Revenue Cycle. Consider further the "Sales Returns portion of the Credit Soles sub-cycle. A journal entry made at some point in this portion of the Revenue Cycle would include a debit to the account and a credit to the A