QUESTION 23 A company began operations in September 2021. The company received $2,600 of refundable deposits from customers in December 2021 for reusable containers used to transport and store chemicals. The storage containers covered by refundable deposits are expected to be returned during the first nine months of 2022. Half of the containers were returned in March 2022. What is the journal entry the company should record in March 2022 when the containers are returned and refunds are processed? O Dr. Refundable deposits liability Cr. Cash $1,300 $1,300 Dr. Sales revenue Cr. Cash $2,600 $2,600 O Dr. Refundable deposits liability Cr. Cash $2,600 $2,600 O Dr. Sales revenue Cr. Cash $1,300 $1,300