Tvey Purification Limited (TPL), which uses IFRS manufactures and sells portable heaters TPL sells its heaters to large retailers such as Home Depot and Canadian Tire The payment terms are FOB Shipping Point with payment due within 45 days after shipment Up to 6 months after shipment, retailers may return a maximum of 40% of the heaters, with past experience showing that returns typically average 12% Separate from the return policy, TPL offers a 30-days warranty on its products at no additional cost to the retailers or the retailers customersTPL's records show that warranty claims average 3% of net sales On November 16, 2021. TPL shipped heaters to retailers and invoiced the retailers $150.000 The cost of goods was $120,000 Required: 1 Prepare all of the applicable joumal entry or entries to record the transaction on November 18 2 on December 16, TPL fulfilled warranty claims which amounted to $2.000 Prepare the applicable journal entry or entries for this situation 3. On December 31. $135000 was collected relating to the November 16 transaction while $15.000 worth of heaters was returned Prepare the applicable journal entry or entries for the collection and