Tamarisk Supplies Company sold $3,150$ metal connectors on account to Door Incorporated for $$210$ each on September $15.$ Each metal connector costs Tamarisk $$163$ to make. Door has $60$ days to return the unused goods. On September $29,$ Door returns $60$ connectors. Tamarisk has a September $30$ fiscal year end. At year end, Tamarisk believes $85$ connectors is a good estimate of the total that will be returned. The cost of recovering these products is immaterial. Tamarisk expects to be able to resell these goods for a profit. Tamarisk Supplies Company uses a perpetual inventory.

$($a$)$

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

Date Account Titles and Explanation

Debit

Credit

Sep. $15$

$($To record the sale of goods$)$

Sep. $15$

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