On May 15, 2023, Maxx Ltd, sold conveyor systems to Vaughn Inc. on account for a selling price of $469,000 (cost $337,680) terms N/30. Maxx grants the right to return systems that do not sell within two months following delivery. Past experience indicates that the normal return rate is 10%. On July 11, 2023, Vaughin returned systems to Maxx and was granted credits of $36,300. By the time Vaughn returned the systems, Maxx's account had been paid in full. Assuming Maxx follows ASPE, prepare Maxx's journal entries to record the $36,300 of actual returns on July 11, 2023. (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.)