On April 23, Stilwell Inc. sold $15,000 of merchandise to Bosch Inc. with terms 2/10, n/30. The cost of the merchandise sold was  9,000. On May 2, Bosch Inc. paid Stilwell for the April 23 purchase less the discount. On May 11, Bosch Inc. returned merchandise to Stilwell Inc. and received a cash refund. The invoice amount of the returned merchandise originally cost Stilwell Inc. $1,300.

a. Journalize the entries by Stilwell Inc. to record the April 23 sale. 

b. Journalize the entry by Stilwell Inc. to record the payment by Bosch Inc. on May 2. 

c. Journalize the entries by Stilwell Inc. on May 11 to record the cash refund to Bosch Inc. and the returned merchandise. 

d. How are Estimated Returns Inventory and costumers refunds Payable reported on the financial statement of Stilwell Inc.?