On March 10, 2025, Oriole Company sold to Winds Hardware 180 tool sets at a price of $51 each (cost $29 per set) with terms of n 60 , fo.b, shipping point. Oriole allows Winds to return any unused tool sets within 60 days of purchase. Oriole 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, Winds returned 6 tool sets and received a credit to its account. (a) Prepare journal entries for Oriole to record (1) the sale on March 10, 2025, (2) the returnon March 25, 2025, and (3) amy adjusting entries required on March 31, 2025 (when Oriole prepares financial statements). Oriole believes the original estimate of required, select "No entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.) Date ch 10,2025 ch 10,2025 ch 25,2025 ch 25,2025 Account Titles and Explanation Debit Credit Accounts Receivable Sales Revenue (To record sales) Cost of Goods Sold Inventory (To record cost of goods sold) Ssles Returns and Allowances Accounts Recelvable (To record sales returns) Returned Inwentory Cost of Goods Sold (To record cost of goods returned) (To record cost of goods sold) ch 25,2025 Sales Returns and Allowances Accounts Receivable (To record sales returns) ch25,2025 Returned Inventory Cost of Goods Sold (To record cost of goods returned) ch31,2025 Cost of Goods Sold Estimated Inventory Returns (Adjusting entry for sales returns) ch 31.2025 Estimated Inventory Returns Cost of Goods Sold (Adjusting entry for cost of goods sold)