On July 10,2023, Sandhill Ltd. sold GPS systems to retailers on account for a selling price of \\( \\$ 780,000 \\) (cost \\( \\$ 624,000) \\). Sandhill 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, retailers returned systems to Sandhill and were granted credits of \\( \\$ 74,000 \\). The company follows IFRS. (a) Prepare Sandhill's journal entries to record the sale on July 10, 2023. (Credit account titles are automatically 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 all debit entries before credit entries) Date Account Titles and Explanation Debit Credit July 10,2023 (To record sale) July 10,2023 (To record cost of goods sold)