Johnson is a maker of cotton garments that are sold to various retailers. On September 1,2018, Craigs Retailers sent back a shipment of goods that were unsatisfactory. The goods had a cost of 4620 and were sold on account for 7700. Johnson returned the goods to inventory. Johnson uses a perpetual inventory system.

A) As Johnson's bookkeeper, prepare the journal entries to reflect the return.

Date	Account title and explanation	Debit	Credit

B) Journalize the entry if Craig's only returned half of the shipment

Date	Account title and explanation	Debit	Credit