Splish Brothers Supplies Company sold 3,280 metal connectors on account to Door Incorporated for $197 each on September 15. Each metal connector costs Splish Brothers $151 to make. Door has 60 days to return the unused goods. On September 29 , Door returns 47 connectors. Splish Brothers has a September 30 fiscal year end. At year end, Splish Brothers believes 72 connectors is a good estimate of the total that will be returned. The cost of recovering these products is immaterial. Splish Brothers expects to be able to resell these goods for a profit. Splish Brothers Supplies Company uses a perpetual inventory. (a) Prepare the journal entries to record the initial sales on September 15 for Splish Brothers Company. (Credit occount titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.)