On April $3,$ a customer returned $$600$ of merchandise that had been purchased with cash to Ryan Supplies. Ryan's cost of the goods returned was $$200.$ Which journal entry or entries should Ryan prepare? $($No sales discount was offered for early payment.$)$

A$.$ One entry to debit Sales Refunds Payable and credit Cash for $$600$; another entry to debit Inventory and credit Inventory Returns Estimated for $$200.$

B$.$ One entry to debit Sales Revenue for $$600$ and credit Cash for $$600.$

C$.$ One entry to debit Sales Revenue for $$400,$ debit Refund Expense for $$200,$ and credit Cash for $$600.$

D$.$ One entry to debit Cash and credit Sales Refunds Payable for $$600$; another entry to debit Inventory Returns Estimated and credit Inventory for $$200.$