iv also tried returned inventory but it was wrong

the available accounts are as below

Show A Current Attempt in Progress Oriol Growth Company is testing a number of new apricultural seeds that it has recently harvested. To stimulate Interest, it has decided to grant fe of its largest customers the unconditional right to return these products if not fully satisfied. The right of return extends for four months Orlole Growth sell these seeds on account for $2.100.000 (cost $1 100,000) on April 2. 2020. Customers are required to pay the full amount due by June 15, 2020. The company follows IFRS a - Your answer is partially correct Prepare the journal entry for Orole Growth at April 2. 2020, assuming Oriole Growth estimates returns of 20% based on prior experience. (Credit account title ore automatically indented when the amount is entered. Do not indent manually. If no entry is required select "No Entry for the accountitles and enter for the amounts) Debit Credit Date Account Titles and Explanation April 2 2020 Accounts Receivable 2100000 Sites Revenue 1680000 ho Red 420000 To record sale on account) April 2 2020 Cost of Goods Sold 880000 Returned inventory 220000 !!! Inwory 1100000 (To record cost of goods sold) Accounts Payable Accounts Receivable Advertising Expense Allowance for Doubtful Accounts Allowance for Sales Returns and Allowances Cash Commission Expense Commission Revenue Compensation Expense Consignment Sales Construction Expenses Contract Asset/Liability Cost of Goods Sold Estimated Inventory Returns Interest Expense Interest Income Interest Payable Interest Receivable Inventory Inventory on Consignment Loss from Long-Term Contracts Materials, Cash Payables Miscellaneous Expense No Entry Materials. Cash Payables Miscellaneous Expense No Entry Notes Receivable Office Expense Refund Liability Rent Revenue Returned Inventory Revenue from Consignment Sales Revenue from Long-Term Contracts Sales Discounts Sales Discounts Forfeited Sales Returns and Allowances Sales Revenue Service Revenue Unearned Rent Revenue Unearned Revenue Utilities Expense Warranty Expense Warranty Liability Warranty Revenue