Answer:
Journal entries
Explanation:
The journal entries are shown below:
Sales Returns & Allowance $1,320 ($4,400 × 30%)
To Account Receivable $1,320
(Being the sales return is recorded)
Sales Returns & Allowance $660 ($2,200 × 30%)
To Cost of Goods Sold $660
(Being the sales return is recorded)
Note: This is the answer but the same is not provided in the given options