On July $10,2025,$ Blossom Music sold CDs to retailers on account and recorded sales revenue of $$694,000($cost $$527,440).$ Blossom grants the right to return CDs that do not sell in $3$ months following delivery. Past experience indicates that the normal return rate is $15\%.$ By October $11,2025,$ retailers returned CDs to Blossom and were granted credit of $$81,700.$

Prepare Blossom's journal entries to record $($a$)$ the sale on July $10,2025,$ and $($b$)$ $$81,700$ of returns on October $11,2025,$ and on October $31,2025.$ Assume that Blossom prepares financial statements on October $31,2025.($Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No entry" for the account titles and enter $0$ for the amounts. List all debit entries before credit entries.$)$