On December 2, 2025, Business LLP sold 400 textbooks to Acco…

On December 2, 2025, Business LLP sold 400 textbooks to Accounting University.  The textbooks sold for $100 each and cost Business LLP $60 to manufacture.  Business LLP gives customers 60-days to return textbooks.  Based on historical experience Business LLP estimates that 20% of textbooks will be returned.  No textbooks were returned during December.  What adjusting journal entry(ies) should Business LLP record on December 31, 2025?