Swifty Corp. follows IFRS and sells its products in expensive, reusable containers that can be tracked. The customer is charged a deposit for each container that is delivered and receives a refund for each container that is returned within two years after the year of delivery. When a container is not returned within the time limit, Swifty accounts for the container as being sold at the deposit amount and credits the account Container Sales Revenue. Information for 2020 is as follows: Containers held by customers at December 31, 2019, from deliveries in: 2018 $177.800 2019 475.100 $652.900 894,700 Containers delivered in 2020 Containers returned in 2020 from deliveries in: 2018 $118.200 2019 279,600 2020 315,800 713.600 Prepare all journal entries required for Swifty Corp. for the returnable deposits during 2020. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Account Titles and Explanation Debit Credit (To record deposit from customer) (To record refund of deposit to customer) (To record deposit from customer) (To record refund of deposit to customer) (To record deposit amount for containers not returned)