Including GST, When a Credit Note Is Issued by the Seller

Multiple Choice

Including GST, when a credit note is issued by the seller an entry is made to:

A) debit sales returns and allowances, credit accounts receivable.
B) debit sales returns and allowances, debit GST clearing account, credit accounts receivable.
C) debit cash, debit GST clearing account, credit accounts receivable.
D) debit sales returns and allowances, credit GST clearing account, credit accounts receivable.