In its first year of business, Borden Corporation had sales of $2,140,000 and cost of goods sold of $1,270,000. Borden expects returns in the following year to equal 6% of sales. The adjusting entry or entries to record the expected sales returns is (are):

the social-cultural environment a firm operates in is constantly changing, and having a significant impact on marketing strategies. the change is so rapid and immense that some firms have created a new position in the organization to handle this change. which title best describes the new position described in the scenario?