Caldera sells drills with a right of return. For the quarter's sales, it correctly excluded expected returns from revenue and recognised a refund liability of 9,000. However, it removed all the drills delivered from inventory, at a carrying amount of 150,000, and charged them to cost of sales. According to the case data, the asset for the right to recover the drills expected to be returned amounts to 6,000. What correction is needed?