On May 5, Davos Ltd. sells goods for $11,000 on credit and the cost to Davos Ltd. was $6,000. Davos Ltd. expects a return rate of 5%. On May 21, goods with a selling price of $300 and a cost of $164 are returned for credit and restored to inventory. The journal entry to record the return will include: a) debit to Accounts Receivable for $300 b) credit to Inventory for $164 c) credit to Estimated Inventory Returns for $164 d) credit to Refund Liability for $300