Lurrent Attempt in Progress Crane Company sells 300 units of its products for $20 each to Shamrock inc, for cash. Crane allows Shamrock to return any unused product within 30 days and receive a full refund. The cost of each product is $11. To determine the transaction price, Crane decides that the approach that is most predictive of the amount of consideration to which it will be entitled is the probability-weighted amount. Using the probability-weighted amount, Crane estimates that (1) 12 products will be returned, and (2) the returned products are expected to be resold at a profit. Prepare the journal entries for Crane at the time of the sale to Shamrock including any expected returns. The company follows IFRS. (Credit account titles are automatically indented when the omount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter "0. for the amounts. List all debit entries before credit entries.) (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter " 0 " for the amounts. List all debit entries before credit entries.)