In the current year, Borden Company had sales of @2,030,000 and cost of goods sold of $1,215,000. Borden expects returns in the following year to equal 8% of sales. The unadjusted balance in Inventory Returns Estimated is a debit of $9,000, and the unadjusted balance in Sales Refund Payable is a credit if $13,000. The adjusting entry or entries to record the expected sales returns is (are):