On May 15, 2023, Crane Ltd. sold conveyor systems to Windsor inc. on account for a selling price of $456,000 (cost $296,400) terms n/30. Crane grants the right to return systems that do not sell within two months following delivery. Past experience indicates that the normai return rate is 10\%. On July 11. 2023, Windsor returned systems to Crane and was granted credits of $36,000. By the time Windsor returned the systems, Crane's account had been paid in full. (a) Assuming Crane follows IFRS, prepare Crane's journal entries to record the sale on May 15, 2023, including any expected returns. (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.)