On March 10, 2025, Cullumber Company sold to Ivanhoe Hardware 170 tool sets at a price of $50 each (cost $32 per set) with terms of n/60, f.o.b. shipping point. Cullumber allows Ivanhoe to return any unused tool sets within 60 days of purchase. Cullumber estimates that (1) 10 sets will be returned, (2) the cost of recovering the products will be immaterial, and (3) the returned tools sets can be resold at a profit. On March 25, 2025, Ivanhoe returned 6 tool sets and received a credit to its account. (a) Prepare journal entries for Cullumber to record (1) the sale on March 10, 2025, (2) the return on March 25, 2025, and (3) any adjusting entries required on March 31, 2025 (when Cullumber prepares financial statements). Cullumber believes the original estimate of returns is correct. (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. List all debit entries before credit entries.)