plz help

At year end, Blossom Inc. started the process to review its $2800000 of accounts receivable to estimate what amount outstanding could potentially be returned by the customer. There was a recent memo from the production manager that stated a process error was found in one of the assembly lines, potentially causing a defect in the output. As a result, a significant amount of product is expected to be returned. Assuming a 12% estimated return rate, what would be the entry to journalize this under IFRS