Shertz Ltd specialises in selling shirts to both men and women. To ensure they keep good customer relations the firm has a policy of a right of return if the customer changes their mind. Assume Shertz Ltd sells 100 shirts for $100 each. The shirts cost Shertz Ltd $50 each to buy. Customers can return the shirts, as new and in original packaging, within 28 days from the date of purchase for a full refund, provided that they are unused and saleable as new. Based on historical patterns, Shertz Ltd estimates that the expected value of returns is 10% of revenue. Shertz Ltd does not expect any costs associated with the returns as customers will return them directly to the store. Task: How should Shertz Ltd record revenue and expected returns associated with the above transaction? Refer to AASB 15 Paragraphs B20-B27 to guide your