On July 10, 2025, Blossom Music sold CDs to retailers on account and recorded sales revenue of $686,000 (cost $528,220). 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 $75,900. Prepare Blossom's journal entries to record (a) the sale on July 10, 2025, and (b) $75,900 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 O for the amounts. List all debit entries before credit entries.) No. Date (a) July 10, 2025 Oct. 11, 2025 Oct. 31, 2025 Account Titles and Explanation (To record sales) (b) (To record cost of goods sold) (To record sales returns) (To record cost of goods returned) Debit Credit