The entry to record the return of merchandise from a customer would include a

A) debit to Sales
B) credit to Sales
C) debit to Customer Refunds Payable
D) debit to Estimated Returns Inventory

When a customer returns merchandise, the refund is recorded by crediting the sales account and debiting the customer refunds payable account. Therefore, the best choice is C, which shows a debit to customer refunds payable. Neither A or B are correct as they involve the sales account. D is incorrect because it involves estimated returns inventory, which is not used in recording the return from a customer.