During 2024, its first year of operations, Ashbough Industries recorded sales of $22,800,000 and experienced returns of $1,580,000. Returns are accounted for as they occur, whth additional estimated returns accrued at the end of the period. Cost of goods sold totaled $13,680,000 (60\% of $ sales) The compary estimates that B\% of all sales will be returned. The year-end adjusting journal entry to occount for anticipated sales returns would include a: Muriple Onoico Crectr to sales recurns of 5244,000 Crect to refund nso aty of $244,000 Debd to esies returns of $1,824000 Deber ro cost of sales orst 024000