Now assume that Michelle Sylvester returns the L.L. Bean boots on January 10, 2016 (she had received the boots in early January) for a full refund of $109. (L.L. Bean would make an adjusting entry to accrue for returns for all sales at each month end.)

1. Journal entry 1: Record the return of the boots by Sylvester.
2. Journal entry 2: Record the cost of the boots returned by Sylvester.