Electron Inc (El) sells products with a right to return within 6 months. On December 15th, El sold $500,000 worth of product which had a gross margin percentage of 35%. Based on historical experience, El expects 15% of the product to be returned within the return period. By what amount will net income increase when El records this transaction on Dec 15th? a) $425,000 Ob) $276,250 c) $100,000 d) $148,750