Cullumber Company is presently testing a number of new agricultural seed planters that it has recently developed To stimulate interest, it has decided to grant to five of its largest customers the unconditional right of return of these products if not fully satisfied. The right of return extends for 4 months. Cullumber estimates returns of 10%. Cullumber sells these planters on account for $1,460,000 (cost $803,000) on January 2, 2025. Customers are required to pay the full amount due by March 15, 2025. (a) Prepare the journal entry for Cullumber at January 2. 2025. (Credit account titles are outomatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the occount titles and enter O for the amounts. List all debit entries before credit entries