On 02/24, how did they get $224 for Inventory and Cost of goods sold? Please prodive explanation, thanks

Case \#1 Date: 02/15 DR Salaries Expense $4800 CR Accounts Payable $4800 Date: 02/24 DR Sales Returns \$268.8 CR Accounts Receivable $268.8 DR Inventory $224 CR Cost of Goods Sold $224 Date: 02/27 DR Bad Debt Expense $3528.96 CR Allowance for Doubtful Acc