On Dec 2^nd 2021, Bork Inc. delivers 100h of widgets to their customer and receives full payment in cash. These widgets cost $40 each to manufacture and were sold for $100 each. On Jan 5^th 2022, they receive $600 worth of widgets back from their customer. The returned widgets were undamaged and returned to the warehouse. Bork Inc. utilizes perpetual inventory.

Provide the journal entries recognized on Jan 5^th 2022 for Bork Inc.