Global supermarkets run a a moneyback guarantee for anyone with unused tomatoe

Global supermarkets run a a moneyback guarantee for anyone with unused tomatoes who is not completely satisfied with their aerodynamic qualities. From past
history Global knows that only 2% of the tomatoes will be returned. This year they sell 700000 kilograms of tomatoes at a price of 0.40 euros per kilo.
1.)Show the adjusting T-account entry necessary to record the libaility created by the money back guarantee
2.)Show the entry Global will have to make when a soggy but happy customer returns a kilo of tomatoes sometime after the adjusting entry in requirement 1 is
made