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