On July 10,2023 , Cullumber ttd. sold GPS systems to retailers on account for a selling price of $860,000 (cost $688,000 ). Cullumber grants the right to return systems that do not sell in three months following delivery. Past experience indicates that the normal return rate is 15% By October 11,2023 , following the collection on account, retallers returned systems to Cullumber and were granted credits of $78,000. The company follows IFRS. (a) Prepare Cullumber's journal entries to record the sale on July 10, 2023. (Credit account titles are automaticolly indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter Ofor the amounts. List off debit entifes before credit entrles.) Prepare Cullumber's journal entries to record the sale on July 10, 2023. (Credit account titles are outomatically indented when the amount is entered, Do not indent manually, If no entry is required, select "No Entry" for the account titfes and enter O for the amounts. List all debit entries before credit entries)