Skysong Supplies Company sold $3,290$ metal connectors on account to Door Incorporated for $$196$ each on September $15.$ Each metal connector costs Skysong $$149$ to make. Door has $60$ days to return the unused goods. On September $29,$ Door returns $46$ connectors. Skysong has a September $30$ fiscal year end. At year end, Skysong believes $71$ connectors is a good estimate of the total that will be returned. The cost of recovering these products is immaterial. Skysong expects to be able to resell these goods for a profit. Skysong Supplies Company uses a perpetual inventory.

$($a$)$

Prepare the journal entries to record the initial sales on September $15$ for Skysong Company. $($Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.$)$

$\backslash$table$[[$Date Account Titles and Explanation$],[$Sep$.15],[$Sep$.15$ Credit$],[($To record the sale of goods$)]]$

$($To record cost of goods sold$)$