I try B and D and is incorrect (only one attempt left)

Wilcox Inc sells New Year's Eve party favors. During the year, they had sales of $100,000. Cost of the inventory sold was 60% of sales. Wilcox estimates returns at 5% for the year. Which of the following would be part of the journal entry for recording the returns estimate? Credit CGS 3.000 Credit Refund Liability 3,000 Credit Accts Rec 5.000 Credit Sales Returns 5,000