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The following merchandise transactions occurred in December. Both companies use a perpetual inventory system. Dec. 3 Whispering Winds Ltd. sold goods to Ayayai Corp. for $54,400, terms /15, FOB shipping point. The inventory had cost Whispering Winds $28,800. Whispering Winds's management expected a return rate of 3% based on prior experience. 7 Shipping costs of $720 were paid by the appropriate company, 8 Ayayai returned unwanted merchandise to Whispering Winds. The returned merchandise has a sales price of $1.680, and a cost of $920. It was restored to inventory. 11 Whispering Winds received the balance due from Ayayai. (To record credit sale) \begin{tabular}{|l|l|l|} \hline Costof Goods Sold & 27936 \\ \hline \end{tabular} Estimated inventory Returns Ifwentory (To record cost of merchandise sold) No Entry Question 3 of 3 2.3/6 No Entry Ertimated inwentory Rerurns (To record cost of merchandise returned) Dec 11 Clish Accounts Recenable