Pharoah Sleeper Ltd. manufactures and sells mattresses to retailers across Canada. In 2024, Pharoah Sleeper signed a two-year contract with Sunland Ltd. to supply it with 41,500 mattresses at a price of $97 per unit. Pharoah Sleeper's cost to manufacture a mattress is $26. Pharoah Sleeper provides Sunland with 30-day credit terms from the date of delivery. The following schedule summarizes the production, delivery, and payments in relation to the contract: How would your answer to part (b), change if Pharoah Sleeper allowed Sunland to return any mattresses that were returned by customers who found them uncomfortable? Based on experience, Pharoah Sleeper's management estimated a return rate of 1% and that the mattresses being returned would be donated to local shelters. (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 titles and enter O for the amounts. List all debit entries before credit entries.) (To record collections) 2025 (To record sales revenue) (To record cost of goods sold) (To record collections)