For the year ended December 31, 2019, Davidson Mart had sales of $800 poo and cost of goods sold of $000900. Davidvon estimates that approximately 2% of the merchandise sold will be returnal. The adjasting journal entry on December 31, 2019, woeld include a A) debit to Cost of Goods Sold for 512.900 B) credit to Refands Payable for $16,900 C) crodit to Eatimaied Returns Investory for 512.000 D) debit to Sales Revenoe for $4,000