19 Von Co selis 50,000 units of inventory in 2022 to customers for $750.000 and accepts returns up to 3 months after the date of purchase. The cost of the inventory was $375,000. Total estimated returns for 2022 is 6% of sales. During 2022 $37.000 worth of goods that were sold in 2022 were returned. What is the journal entry needed on December 31si to accrue potential future returns? DR Sales Returns and Allow: \$37,000; CR Accounts Receivable \$37,000; DR Estimated Inventory Returns \$18,500; CR Cost of Goods 5old \$18,500 DR Sales Returns and Allow. \$45,000; CR Refund Liability \$45,000; DR Estimated irventory Returns $22,500; CR Cost of Goods Sold $22,500 OR Sales Returns and Allow, \$8,000; CR Refund Lability \$8,000; DR Estimated Inventory Returns \$4,000; CR Cost of Goods Sold \$4,000 DR Sales Returns and Allow, $37,000; CR Refund Liability $37,000; DR Estimated Imventory Returns $18,500; CR Cost of Goods Sold $18,500 Clearmy selection