Which of the Following Accounts Carry a Normal Debit Balance

Which of the following accounts carry a normal debit balance?

A) Sales Tax Payable, Inventory, Delivery Expense, and Customer Refunds Payable
B) Inventory, Delivery Expense, Cost of Goods Sold, and Estimated Returns Inventory
C) Inventory, Cost of Goods Sold, Customer Refunds Payable, and Sales
D) Delivery Expense, Customer Refunds Payable, Estimated Return Inventory, and Sales