Please answer

Which of the following occurs when a seller pays a customer a refund? Oa. The seller decreases the balance of the cash account and the customer refunds payable account. Ob. The seller increases the balance of the cash account and the customer refunds payable account. Oc. The seller decreases the balance of the sales account and the accounts receivable account. Od. The seller increases the balance of the sales account and the accounts receivable account