Oriole Company sells goods to Sheridan Company during 2025. It otfers Sheridan the following rebates based on total sales to Sheridan. If total sales to 5 heridan are 10,500 units, it will grant a rebate of 2%. If it sells up to 21.200 units, it will grant a rebate of 5% If it sells up to 30,800 units, it will grant a rebate of 6%. In the first quarter of the year, Oriole sells 10,600 units to sheridan at a sales price of $106,000. Oriole, based on past experience, has sold over 37.600 units to Sheridan. and these sales normally take place in the third quarter of the year. What amount of revenue should Oriole report for the sale of the 10,600 units in the first quarter of the year? Revenue $ 9. On July 10, 2025, Sunland Music sold CDs to retailers on account and recorded sales revenue of $764,000(cost$588.280).54. grants the right to return CD s that do not sell in 3 months following delivery. Past experience indicates that the normal return rate is 15\%. By October 11, 2025, retailers returned CDs to Sunland and were granted credit of 578,200. Prepare Sunland's journal entries to record (a) the sale on July 10,2025, and (b) $78.200 of returns on October 11., 2025, and on October 31,2025. Assume that Sunland prepares financial statements on October 31. 2025. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account bitles and enter Ofor the amounts. List all debit entries before credit entries.)