Patty Corp., a public company, delivers 3,200 units to a customer on 1April for $80/ unit. Patty Corp. has a return policy where they allow any customer to return any unused product within 45 days and recelve a full refund. The cost of each product is $64. Based on historical experience Patty estimates that customer will return 2% of the units sold. Patty expects to be able to resell any returned goods. Assume that 50 products are returned on 2 May. No additional units are returned by 15 May (the end of the return period). Required: Prepare the journal entries related to the sale of products. (If no entry is required for a transaction/event, select "No journal entry required in the first account field.)