Global Company sold merchandise to Montana Industries for cash, $3,450. The cost of goods sold was $1,850. Global Company refunded Montana Industries $900 for returned merchandise. The cost of goods sold was $600. Which of the following will be recorded by Global Company in the journal entry for the refund from the cost of the sale?

a) Debit inventory $ 900

b) Debit estimated returners inventory $900

c) Credit inventory $ 600

d) Credit estimated returns inventory $ 600