Requested an allowance of $$300$ on the merchandise purchased in question $3.$ This allowance is granted. Write the journal entry.

A$.$ Debit Inventory $300$; Credit Accounts Payable $300$

B$.$ Debit Accounts Payable $300$; Credit Inventory $300$

C$.$ Debit Customer Refunds Payable $300$; Credit Inventory $300$

D$.$ Debit Accounts Receivable $300$; Credit Sales $300$