can you please explain me how to do it

During 2022, its first year of operations, the JRZ Manufacturing Company sold merchandise for $2,500,000. All sales were made on credit. This merchandise cost JRZ $1,500,000(60% of the selling price). Industry experience indicates that 8% of all sales will be returned. Customers returned $110,000 of sales during 2022 . JRZ uses a perpetual inventory system. 14. For what amount will JRZ debit sales returns for 2022 ? A. $25,000. B. $62,400. C. $120,000. D. $130,000. E. $200,000. 15. For what amount will JRZ debit inventory-estimated returns for 2022? A. $54,000. B. $62,400. C. $120,000. D. $130,000. E. $250,000