14 2.5 pts Elibebe began 2019 with a credit balance of $0 in the refund liability account. All Elibebe's sales are for credit (no cash is collected at the time of sale). Sales and cash collections from customers during 2019 were $325,000 and $305,000, respectively. Elibebe estimates that 6% of all 2019 sales will be returned. During 2019, customers returned merchandise for credit of $14,000 to their accounts. What is the balance in the refund liability account at the end of 2019? $21,500. $5,500. $19,500. $10,500