Crane Compary sells 260 units of its products for $15 each to Windsor Inc. for cash. Crane allows Windsor to return any unused product within 30 days and receive a full refund. The cost of each product is $10. To determine the transaction price, Crane decides that the approach that is most predictive of the amount of consideration to which it will be entitled is the probability-weighted amount. Usirg the probability-weighted amount, Crane estimates that (1) 9 products will be returned, and (2) the returned products are expected to be resold at a profit. Prepare tho journat entries for Crane at fhe time of the sale to Windsor including any expected returns. The compary follows IFRS. (Credit occount tities are outomatically indented when the amount is entered. Do not indent monually. If no entry bs required, select " No Entry" for the occount titles and enter " 0 " for the amounts. List all debit entries before credit entries) Account Titles and Explanation Debit Credit (To record cash sale) (To record cost of goods sold)