Debit accounts receivable / bank / cash
Credit sales revenue
There is no journal entry for forecasting sales rather journal entry is made for actual sales when they occur.
expense
debit cashcredit sales revenue
When recording a journal entry for a sales account, ensure that the sales are strictly done on credit terms.
Sales(debit) and income summary (credit)
Debit cash / bankCredit sales revenue
[debit] sales returnscredit cash / accounts receivable
Cash a/c Dr. To Sales a/c
Debit cash /bankCredit sales revenue
[Debit] sales return [credit] cash / bank
Debit accounts receivableCredit sales revenue
Debit Cash $XXX Credit Sales $XXX