could you please solve journal entries as per requirements

On May 15, 2023, Sheridan Ltd. sold conveyor systems to Splish Inc. on account for a selling price of $457,000(cost$301,620) terms n/30. Sheridan grants the right to return systems that do not sell within two months following delivery. Past experience indicates that the normal return rate is 10%. On July 11,2023 , Splish returned systems to Sheridan and was granted credits of $35,000. By the time Splish returned the systems, Sheridan's account had been paid in full. Assuming Sheridan follows IFRS, prepare Sheridan's journal entries to record the $35,000 of actual returns on July 11.2023. Entry' for the account tides and enter O for the emounts. (Ist all debit entries before credit entries)