June 11 Inventory Accounts Payable June 12 Cash Accounts Receivable June 17 Cash Accounts Receivable June 22 Accounts Receivable Refund Liability Sales (To record sales) June 22 Cost of Goods Sold Estimated Inventory Returns Inventory 1,820 5,000 1,898 3,250 1,806 319 1,820 5,000 1,898 488 2,762 2,125