What is the credit entry for #5? It's not Cash and is NOT accounts receivable

During its first year of operations, Drone Zone Corporation (DZC) bought goods from a manufacturer on account at a cost of $58,000. DZC returned $8,800 of this merchandise to the manufacturer for credit on its account. DZC then sold $46,000 of the remaining goods at a selling price of $72,600. DZC records sales returns as they occur and then records estimated additional returns at yearend. During the year, customers returned goods and were issued gift cards equal in amount to the initial selling price of $7,600. These goods were in perfect condition, so they were put back into DZC's inventory at their cost of $4,800. At year-end, DZC estimated $9,810 of current-year merchandise sales would be returned to DZC in the following year; DZC estimates $6,100 as its cost of this merchandise. Prepare journal entries to record DZC's transactions and estimates, assuming DZC uses a perpetual inventory system. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)