Etona inc. sells 100 widgets to Citex Inc. for cash for $200 each. Etona inc. allows its customers to return any unused product within 30 days and receive a full refund. The cost of each widget is $150.00. Based on historical experience Etona inc. estimates that: 1) 96% of the widgets will be retained by Citex inc.. 2) The cost of recovering the widgets will be immaterial. 3) The returned products will be resold at a profit. Required: Prepare the 4 journal entries for Etona Inc. to record this sale and the return of 2 widgets. ( 6