Historically, about 8% of all the merchandise Asiago, Inc. sells is returned. In the month of January, Asiago sold merchandise costing $ 40,000 to a customer for $ 62,000 on account on January 4. On January 17, Asiago refunded$ 3,200 for the return of some of the merchandise. On January 28, Asiago sold merchandise costing $ 12,000 for $ 15,000 on account. Assume the company uses a perpetual inventory system and all accounts are unpaid at the time of returns. Prepare the journal entries to record the sales, estimated returns, and the actual return.