When the Seller Accepts a Return of Goods from the Purchaser

Multiple Choice

When the seller accepts a return of goods from the purchaser originally sold on account, the seller's journal entry would include a debit to:

A) Sales Discounts and credit to Cash.
B) Sales Returns and Allowances and credit to Accounts Receivable.
C) Sales Returns and Allowances and credit to Sales Discounts.
D) Sales Revenue and credit to Cash.