Under contract, Sojourn Co. delivers 2,800 units to Customer A for $85 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 $60. On the basis of historical experience, Sojourn estimates that 3% 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.) View transaction list Record the contract to deliver 2,800 units to Customer A. > Record the adjustment to inventory on account of the contract