HR Camping Sold Goods for $200 to a Charge Customer

H.R. Camping sold goods for $200 to a charge customer. The customer returned for credit $100 worth of goods. Which entry is required to record the return transaction?

A) Debit Sales Returns and Allowances $100 credit Accounts Receivable $100
B) Debit Sales Returns and Allowances $100; credit Sales $100
C) Debit Sales $100; credit Sales Returns and Allowances $100
D) Debit Accounts Receivable $100; credit Sales Returns and Allowances $100