On March $10,2025,$ Cullumber Company sold to Bonita Hardware $220$ tool sets at a price of $$52$ each $($cost $$30$ per set$)$ with terms of $\frac{n}{60},$ f$.$o$.$b$.$ shipping point. Cullumber allows Bonita to return any unused tool sets within $60$ days of purchase. Cullumber estimates that $(1)10$ sets will be returned, $(2)$ the cost of recovering the products will be immaterial, and $(3)$ the returned tools sets can be resold at a profit. On March $25,2025,$ Bonita returned $6$ tool sets and received a credit to its account. Assume that instead of selling the tool sets on credit, that Cullumber sold them for cash.

$($a$)$

Your answer is partially correct.

Prepare journal entries for Cullumber to record $(1)$ the sale on March $10,2025,(2)$ the return on March $25,2025,$ and $(3)$ any adjusting entries required on March $31,2025($when Cullumber prepares financial statements$).$ Cullumber believes the original estimate of returns is correct. $($Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No entry" for the account titles ond enter $0$ for the amounts. List all debit entries before credit entries.$)$