During its first year of operations, drone zone corporation (dzc) bought goods from a manufacturer on account at a cost of $69,000. dzc returned $9,900 of this merchandise to the manufacturer for credit on its account. dzc then sold $57,000 of the remaining goods at a selling price of $83,600. dzc records sales returns as they occur and then records estimated additional returns at year-end. during the year, customers returned goods that had been sold at a price of $8,700. these goods were in perfect condition, so they were put back into dzc’s inventory at their cost of $5,900. at year-end, dzc estimated $10,910 of current year merchandise sales would be returned to dzc in the following year; dzc estimates $7,200 as its cost of this merchandise. prepare journal entries to record dzc’s transactions and estimates, assuming dzc uses a perpetual inventory system. (