On April 3, a customer retumed $600 of merchandise that had been purchased with cash to Ryan Supplies. Ryan's cost of the goods returned was $200. Which journal entry or entries should Ryan prepare? (No sales discount was offered for early payment.) O A. One entry to debit Sales Refunds Payable and credit Cash for $600; another entry to debit inventory and credit Inventory Returns Estimated for $200 B. One entry to debit Sales Revenue for $400, debit Refund Expense for $200, and credit Cash for $600. OC One entry to debit Sales Revenue for $600 and credit Cash for $600, D. One entry to debit Cash and credit Sales Refunds Payable for $600; another entry to debit Inventory Returns Estimated and credit Inventory for $200