Prepare the journal entry for the following. (1) Oct. 17 sale. The merchandise sold had a cost of $3,820. (2) Oct. 23 sales return. The merchandise returned had a cost of $190. (3) Oct. 28 collection. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) No. Date Account Titles and Explanation Debit Credit (1) Oct. 17 (To record credit sale) (To record credit sale) (To record cost of good sold) ( 2) Oct. 23 (To record credit granted for returned goods) (To record cost of good returned) (3) Oct. 28