During 2021, its first year of operations, Athbaugh Industries recorded sales of $21000,000 and experienced returns or $1,400,000. Returns are accounted for as they occur with additional estimated returns accrued at the end of the period Cost of goods sold totaled $12,600,000 (60% of sales) The company estimates that 8% of all sales will be returned the year-end adjusting journal ently to account for anticipated sales returns would include a More Choice Greta west of 200.000 O Ditto con el ales of 8.000 Det er 100.000 DE 7 6 8 19 13 3 4 Q w m PILULUI K H F G S D A M N B V Z C ol