Give 2 examples of what journal entries Rite-Aid would have made in the description below.

From a SEC Filing describing fraudulent accounting by Rite-Aid:

Rite Aid systematically inflated deductions it took against amounts owed to vendors for damaged and outdated products ("D&Os"). For those vendors that did not require Rite Aid to return D&Os to them ("deduct vendors"), Rite Aid had the product destroyed and reported to the deduct vendors the quantity and dollar value of the destroyed product. Rite Aid then deducted the dollar value of destroyed product from a future remittance to the vendor. Rite Aid improperly inflated the quantities and dollar value of D&Os reported to the deduct vendors through the vendor upcharge practice. The vendors did not agree to or know about the upcharge. The effect of this practice was to overstate Rite Aid's reported net income. In FY 1998 and FY 1999, Rite Aid overstated reported pre-tax income by approximately $8 million and $28 million, respectively, as a result of the undisclosed vendor upcharges. Each of the Defendants knew about the upcharge practice and permitted it to continue. Grass and Bergonzi both permitted the practice to continue even after other Rite Aid personnel raised with them in 1995 the question of whether the practice was proper. At the time that Rite Aid personnel expressed these concerns to Grass and Bergonzi, they informed Grass and Bergonzi that the "unsupported" upcharge was 35%. It later increased to 50%. Brown became aware of the upcharges no later than the Spring of 1998, through discussions with other Rite Aid personnel, and also permitted the practice to continue. After the Wall Street Journal published an article in early 1999 alleging other improprieties at Rite Aid, Grass arranged an $11 million dollar settlement with a disgruntled employee so that the employee would not tell the Wall Street Journal about the upcharges.