The year-end trial balance for Liz's Volleyball Warehouse shows a credit balance of $450,000 for Sales and a debit balance of $8,250 for Sales Returns and Allowances. Based on prior years, Liz has estimated that 2% of sales result in returns or allowances. What entry, if any, should be made at the end of the year? a. Sales Returns and Allowances750 Customer Refund Payable750 b. No entry is required. c. Sales Returns and Allowances750 Accounts Receivable750 d. Customer Refund Expense750 Customer Refund Payable750