On July 10, 2025, Oriole Music sold CDs to retailers on account and recorded sales revenue of $636,000 (cost $540,600). Oriole grants the right to return CDs that do not sell in 3 months following defivery. Past experience indicates that the normat return rate is 15\%. By October 11,2025 , retailers returned CDs to Oriole and were granted credit of $81,800. Prepare Oriole's journal entries to recocd (a) the sale on fuly 10,2025 , and (b) $81,800 of returns on October 11,2025 , and on October 31, 2025. Assume that Oriole prepares financial statements on October 31, 2025. (Credit occount titles are outamatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account thtles and enter ofor the amounts: (ist all debit entries before credit entries) (To record cost of goods sold) (b) Ot.11.2025 (To record sales returns) (To record cost goods returned)