Oriole Growth Company is testing a number of new agricultural seeds that it has recently harvested. To stimulate Interest, it has decided to grant five of its largest customers the unconditional right to return these products if not fully satisfied. The right of return extends for four months Oriole Growth sells these seeds on account for $2,100.000 (cost $ 1,100,000) on April 2, 2020. Customers are required to pay the full amount due by June 15, 2020. The company follows IFRS. (a) Prepare the journal entry for Oriole Growth at April 2, 2020, assuming Oriole Growth estimates returns of 20% based on prior experience. (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 for the amounts) Date Account Titles and Explanation Debit Credit April 2 2020 (To record sale on account) April 2 2020 (To record cost of goods sold)