Widgets4U Company sold widgets to a customet for $40,000. The customer paid cash in full. The inventory that was sold cost Widgets4U $4,000. Widgets4U originally paid $1,000 up front for the inventory, with the remainder on account. Widgets4U estimates that 3% of sales will returned. Customers actually returned inventory that Widgets4U sold for $600. Write the joumal entries necessary for Widgets4U to account for the actual return of the inventory (2 entries)