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 5, Tundra returns 300 units because they are the wrong size for Tundra's customers.

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

DR: Accounts Payable, Accounts Receivable, Sales Returns and Allowances, or Inventory (6,000, 10,000, 1,500, or 900)

CR: Accounts Payable, Accounts Receivable, Sales Returns and Allowances, or Inventory (6,000, 10,000, 1,500, or 900)

DR: Sales Returns and Allowances, Costs of Goods Sold, No Entry, or Inventory (0, 6,000, 900, or 1,500)

CR: Costs of Goods Sold, No Entry, Inventory, or Accounts Receivable (0, 6,000, 900, or 1,500)