Question Content AreaIf merchandise that cost the company $17,000 is expected to be returned in the coming year, the required adjustment _____. a. increases Estimated Returns Inventory and decreases Cost of Goods Sold by $17,000 b. increases Customer Refunds Payable and decreases Sales by $175,000 c. decreases Inventory and increases Cost of Goods Sold by $17,000 d. decreases Sales and increases Cost of Goods Sold by $17,000