On May 3, merchandise with a selling price of $900 was returned by Valez. The goods had a cost of $600 and they were restored to inventory. (List all debit entries before credit entries. 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.)

Date	Account Titles and Explanation	Debit	Credit
May 3	enter an account title to record sales returns on May 3	enter a debit amount	enter a credit amount
	enter an account title to record sales returns on May 3	enter a debit amount	enter a credit amount
	(To record sales returns)
May 3	enter an account title to record cost of goods returned on May 3	enter a debit amount	enter a credit amount
	enter an account title to record cost of goods returned on May 3	enter a debit amount	enter a credit amount
	(To record cost of goods returned)