Which of the following accounts are included in the month$-$end adjustment for expected additional returns? $($You may select more than one answer. Single click the box with the question mark to produce a check mark for a correct answer and double click the box with the question mark to empty the box for a wrong answer. Any boxes left with a question mark will be automatically graded as incorrect.$)$

check all that apply

Cash

Cost of Goods sold

Inventory

Inventory$$Estimated Returns

Refund Liability

Sales Returns and Allowances