Sunbed Company sells tanning beds that are shipped in large reusable containers. Customers are charged a deposit for each container delivered and receive a refund when the container is returned. The deposit is three times the actual cost of each container. Deposits are forfeited if containers are not returned within one year. The inventory of containers remains on the companys books until deposits are forfeited. Deposits collected on containers delivered during the year were $100,000. Ninety-five percent of the containers were returned within the allotted time. Prepare the appropriate journal entry for the deposits returned to customers