On March 10, 2025, Crane Company sold to Waterway Hardware 210 tool sets at a price of $45 each (cost $29 per set) with terms of n/60, f.o.b. shipping point. Crane allows Waterway to return any unused tool sets within 60 days of purchase. Crane estimates that (1) 10 sets will be returned, (2) the cost of recovering the products will be immaterial, and (3) the returned tools sets can be resold at a profit. On March 25, 2025, Waterway returned 5 tool sets and received a credit to its account. (a) Prepare journal entries for Crane to record (1) the sale on March 10, 2025, (2) the return on March 25, 2025, and (3) any adjusting entries required on March 31, 2025 (when Crane prepares financial statements). Crane believes the original estimate of returns is correct. (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 account titles and enter 0 for the amounts. List all debit entries before credit entries.) 1 (lo record sales returns) \begin{tabular}{|l|l|} \hline March 25,2025 Inventory \\ \hline \end{tabular} 145 Cost of Goods Sold (To record cost of goods returned) (3) 0 No Entry (Adjusting entry for sales returns) No Entry (Adjusting entry for cost of goods sold)