need help finding journal entries and adjustments

A firm manufactures and sells furniture direct to customers. The firm manufactures each piece of furniture once the order for that specific item has been made. The firm had product sales of $200,000 in December 2020. Cost of sales are $160,000. The firm guarantees the quality of their work. However, the firm has difficulty reselling these items, so the firm attempts to negotiate with customers to prevent them from return items. a) Record December sales b) In the month of December, customers returned $2,000 of merchandise. c) In the month of December, the firm offered a discount of $1,000 to a customer who complained of the quality of the product purchased