Swartz Company had sales of $7,800,000 and related cost of goods sold of $4,500,000 for its first year of operations ending December 31, 20Y3. Swartz company provides customers a refund for any returned or damaged merchandise. At the end of 20Y3, Swartz Company estimates that costumers will request refunds for1.8% of sales and that merchandise costing $90,000 will be returned. Journalize the adjusting entries on December 31, 20Y3, to record the expected costumer returns.