On March 10, 2022, Marin Company sold to Barr Hardware 210 tool sets at a price of S4a each foost $32 per wed for crin. Marm? allows Barr to return any unused tool sets within 60 days of purchase. Marin estimates that (1) 10 sets wiil bectectirnid, 2a the cotst 6 tool sets and received a credit to its account. (a) Prepare journal entries for Marin to record (1) the sale on March 10, 2022, (2) the return on March 25,2022 and (3) ary adifating entries required on March 31,2022 (when Marin prepares financial statements). Marin believes the original estimate ot returnsis select "No entry" for the account titles and enter ofor the amounts.) No. Account Titles and Explanation Debit Credit (1) (To record cash sales) (To record cost of goods sold) (2) (To record sales returns) (2) (To record sales returns) (To record cost of goods returned) (3) (Adjusting entry for sales returns) (Adjusting entry for cost of goods sold)