A$.$ What amount of liability, if any, would be included on the February $3,2018$ Balance Sheet? Circle one choice $(2$ points$)$:

a$.30$

b$.955$

c$.952$

d$.33$

e$.3$

B$.$ Provide the journal entry that GAP recorded in $2018$ to estimate Sales Returns $(5$ points$)$:

C$.$ Provide the journal entry that GAP recorded for actual Sales returns in $2018,$ assume cash refund $(5$ points$)$: