Under contract, Sojourn Co. delivers 1,100 units to Customer A for $45 each on 1 April. Sojourn's documented policy is to allow a customer to return any unused product within 90 days and receive a full refund. The cost of each product is $32. On the basis of historical experience, Sojourn estimates that 5% of the units will be returned. Sojourn expects that the returned products can be resold. Required: Record the journal entries to be made by Sojourn on 1 April to recognize the sale. (if no entry is required for a transaction/event, select "No journal entry required in the first account field.) select "No journal entry requirea" in the first account Tiela.) View transaction list Journal entry worksheet Record the contract to deliver 1,100 units to Customer A. Note: Enter debits before credits. Date General Journal Debit Credit April 01 View transaction list Journal entry worksheet 1 N Record the adjustment to inventory on account of the contract. Note: Enter debits before credits. Date General Journal Debit Credit April 01