On January 15, Radio 123 purchased 25 radios on account from General Radio, Inc. Radio 123 received the related invoice in the amount of $11,250 on the same day. General Radio estimates that 3 of the radios sold to Radio 123 will be returned. Which one the following journal entries would, General Radio make to record the sale and the estimated return?

Refund Liability		$1,350
Sales				$1,350

Accounts Receivable		$11,250
Sales				$9,900
Refund Liability				$1,350

Accounts Payable		$11,250
Sales				$9,900
Refund Liability				$1,350

Accounts Receivable		$11,250
Sales				$11,250