On July 10.2020, Bridgeport Music sold CDs to retailers on account and recorded sales revenue of $764,000(c0st$588,2801. Bridgeport grants the right to return CDs that do not seil in 3 months following delivery. Past experience indicates th return rate is 15%. By October 11,2020 , retallers returned CDs to Bridgeport and were granted credit of 578,200. Prepare Bridgeport's joumal entries to record (a) the sale on July 10, 2020, and (b) $78,200 of returns on October 11.2020, and on October 31, 2020. Assume that Bridgeport prepares financial statement on October 31, 2020. (Credit account tilles ate automatically indented when amount is entered. Do not indent manualiy. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts.) (To record tales) (To recard cost of goods sold) (To record sales returns) (To record cost of goods retumed)