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On May 15, 2023, Cullumber Ltd. sold conveyor systems to Oriole Inc. on account for a selling price of $461,000 (cost $281,210 ) terms n/30. Cullumber grants the right to return systems that do not sell within two months following delivery. Past experience indicates that the normal return rate is 10%. On July 11, 2023, Oriole returned systems to Cullumber and was granted credits of $38,500. By the time Oriole returned the systems, Cullumber's account had been paid in full. Assuming Cullumber follows ASPE, prepare Cullumber's journal entries to record the sale on May 15, 2023, including any expected returns. (C indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and ent before credit entries.) Assuming Cullumber follows ASPE, prepare Cullumber's journal entries to record the $38,500 of actual returns on July 11, 2023 . when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and