Cullumber Companyscils 190 products for $100 each to Oriole inc, payable in 30 days. Cullumber allows Oride to return amy unused product within 60 days and recelve a full refund. The cost of each product is 574 . To determine the transection price. Cullumber decides that the approach that is most predictive of the amount of consideration to which it will be entitled is the most lilicely amount. Using the most likely amount, Culumber estimates that: 1 Four products will be returned. 2 The costs of recovering the products will be inmaterlal. 3 Thereturned products are expected to be resold at a profit. (a) How should Cullumber record this sale? Show journal entrils under IFRS, including the entries to reflect cost of sales and the. return of 2 units of product, fCredit account titles are cutomstically indented when the amount is entered. Do not indent menualify. If ino