please be right i have one attempt left

On March 10,2025, Sunland Company sold to Novak Hardware 210 tool sets at a price of $54 each (cost $30 per set) with terms of n/60, to.b. shipping point. Sunland allows Novak to return any unused tool scts within 60 days of purchase. Sunland 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, Novak returned 6 tool sets and received a credit to its account. arch25,2025 Sales Returns and Allowances 324 Accounts Receivable (To record sales returns) arch25,2025 Returned Inventory 180 Cost of Goods Sold \begin{tabular}{|l|} \hline \\ \hline \\ \hline \\ \hline \end{tabular} (To record cost of goods returned) arch31,2025 Sales Returns and Allowances 216 Accounts Payable 216 (Adjusting entry for sales returns) arch31,2025 Estimated Inventory Returns 120 Cost of Goods Sold (Adjusting entry for cost of goods sold)