Current Attempt in Progress Sandhill Company sells 410 units of its products for $15 each to Tamarisk Inc. for cash. Sandhill allows Tamarisk to return any unused product within 30 days and receive a full refund. The cost of each product is $8. To determine the transaction price, Sandhill decides that the approach that is most predictive of the amount of consideration to which it will be entitled is the probability-weighted amount. Using the probability-weighted amount, Sandhill estimates that (1) 9 products will be returned, and (2) the returned products are expected to be resold at a profit. Prepare the journal entries for Sandhill at the time of the sale to Tamarisk including any expected returns. The company follows IFRS. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter " 0 " for the amounts. List all debit entries before credit entries.) (To record cost of goods sold)