On March $19,$ Modern Kitchens, a retail store, received Credit Memorandum $244$ for $$4,270$ from J & M Appliance Corporation. The credit memorandum covered a return of damaged trash compactors originally purchased on Invoice $4101$ dated February $3.$ Prepare the general journal entry that Modern Kitchens would make for this transaction.

Answer is complete but not entirely correct.

$\backslash$table$[[$No$,$Date,General Journal,,Debit,Credit$],[1,$March $19,$Sales returns and allowances,$x,2,270,],[,,$Accounts payable$/$J & M Appliance Corporation,$x,,2,270$