1 LIST OF ACCOUNTS A Shipping Expense B Sales Discount AB Refunds Payable BC Supplies AC Merchandise Inventory BD Sales Returns & Allowances AD Cost of Goods Sold BE Cash AE Accounts Receivable BCD Sales Revenue BCE Accounts Payable ABC Estimated Inventory Returns Sold $45,000 in merchandise inventory to a customer for $70,000 on account, 2/10, n/30. Customer Price Transaction: Account: