A customer returned merchandise purchased with cash with a sales price of $4,500.00. The cost of goods was $1,800.00. Which of the following represents the correct way to record this transaction? 4,500 O A. Refunds Payable Sales Revenue 4,500 1,800 Merchandise Inventory Estimated Returns Inventory 1,800 4,500 OB. Refunds Payable Cash 4,500 1,800 1,800 Merchandise Inventory Estimated Returns Inventory O C. Sales Returns and Allowances Cash 4,500 4,500 1,800 Estimated Returns Inventory Merchandise Inventory 1,800 4,500 OD. Sales Revenue Cash 4,500 1,800 Merchandise Inventory Cost of Goods Sold 1.800