Crane Growth Company is testing a number of new agricultural seeds that it has recently harvested. To stimulate interest, it has decided to grant five of its largest customers the unconditional right to return these products if not fully satisfied. The right of return extends for four months. Crane Growth sells these seeds on account for $2,100,000 (cost $840,000 ) on April 2, 2023. Customers are required to pay the full amount due by June 15, 2023. The company follows IFRS. (a) Prepare the journal entry for Crane Growth at Aprii 2, 2023, assuming Crane Growthestimates returns of 20% based on prior experience. (Credit account titles are outomatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter Ofor the amounts. List all debit entries before credit entries.) Prepare the joumal entry for Crane Growth at April 2, 2023, assuming Crane Growth estimates returns of 20\%s based on prior experience. Crane follows ASPE. (Credit account titles are outomatically indented when the amount is entered. Do not indent manually if no entry is required, select "No Entry" for the account tities and enter O for the amounts. List all debit entries before credit entries.)