quizlet during 2024, its first year of operations, ashbaugh industries recorded sales of $22,500,000 and experienced returns of $1,810,000. returns are accounted for as they occur, with additional estimated returns accrued at the end of the period. cost of goods sold totaled $13,500,000 (60% of sales). the company estimates that 9% of all sales will be returned. the year-end adjusting journal entry to account for anticipated sales returns would include a:
