On May 15, 2023, Oriole Ltd. sold conveyor systems to Blue Spruce Inc. on account for a selling price of $471,000 (cost $296,730 ) terms n/30. Oriole 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 , Blue Spruce returned systems to Oriole and was granted credits of $36,400. By the time Blue Spruce returned the systems, Oriole's account had been paid in full. Assuming Oriole follows IFRS, prepare Oriole's journal entries to record the $36,400 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.)