On December 20, 2022, Brown Inc. enters into a sales contract with its customer. The quantity is 100 units with the unit price $20, and the unit cost of $12. The customer pays Brown $2,000 and has the right of return within two months. The maximum quantity that the distributor can return is 20 units. Brown uses the expected value to estimate the amount of variable consideration and concludes 18 units as a reasonable estimate about the quantity of sales return. During December 2022, the customer does not return any goods. Required: Prepare journal entries for Brown on December 20, 2022. If an amount box does not require an entry, leave it blank