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 7, Tundra returns 150 units because they are defective.

What is Dilbert's journal entry to record the return?

DR: Cost of Goods Sold, Sales Returns and Allowances, Inventory, or Accounts Receivable (450, 750, or 0)

CR: Cost of Goods Sold, Sales Returns and Allowances, Inventory, or Accounts Receivable (450, 750, or 0)

DR: No Entry, Cost of Goods Sold, Inventory, or Loss on Defective Merchandise (450, 750, or 0)

CR: No Entry, Cost of Goods Sold, Inventory, or Loss on Defective Merchandise (450, 750, or 0)