FRMini questions-Sundry Q # 3

Hi Mike, Here is my next question. Question: Extracts from draft financial statements at 31 March, 2009 Retained earnings for the year to 31 March, 2009 96,700 Inventory 84,000 Receivables 52,200 Bank 3,800 Current Liabilities 81,800 Dexon’s Statement of Profit or Loss includes $8 million of revenue for credit sales made on a ‘sale or return’ basis. At 31 March 2009, customers who had not paid for the goods, had the right to return $2.6 million of them. Dexon applied a mark up on cost of 30% on all these sales. In the past, Dexon’s customers have sometimes returned goods under this type of agreement. And here is answer extract from OT notes: DR Revenue 2,600 CR Receivables 2,600 I undersstand above exctraction. DR Inventory (S of FP) 2,000 CR Cost of Sales 2,000 but I don't inderstand how we get 2000?? Thanks in advance