On March 1, Dilbert Inc sells 2,000 units to Tundra Inc for $5/unit or a total of $10,000. Dilbert's cost is $3/unit. On March 10, Tundra requests and receives an allowance of $500 because some of the units are imperfect. What is Dilbert's journal entry to record the return?

DR: [ Select ] ["Loss on Defective Merchandise", "Accounts Receivable", "Inventory", "Sales Returns and Allowances"] [ Select ] ["500", "300", "0"]

CR: [ Select ] ["Sales Returns and Allowances", "Loss on Defective Merchandise", "Inventory", "Accounts Receivable"] [ Select ] ["500", "0", "300"]

DR: [ Select ] ["No Entry", "Cost of Good Sold", "Loss on Defective Merchandise", "Inventory"] [ Select ] ["300", "0", "500"]

CR: [ Select ] ["Inventory", "Loss on Defective Merchandise", "Cost of Good Sold", "No Entry"] [ Select ] ["300", "500", "0"]