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At December 31, 2022, Familla Corporation estimates that goods with a selling price of $1.200 and a cost of $520 that were sold on account during the current period will be returned during the next accounting period. Record the entries required to adjust for this information. If no entry is required, select "No Entry" for the account titles and enter for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually) Debit Credit Date Account Titles and Explanation Dec. 31 (To record sales returns on account) Dec. 31 (To record cost of sales returns)