Urban Camping Sold Goods for $200 to a Charge Customer

Urban Camping sold goods for $200 to a charge customer.The customer returned for credit $90 worth of goods.Which entry is required to record the return transaction?

A) Debit Sales Returns and Allowances $90; credit Accounts Receivable for $90
B) Debit Sales Returns and Allowances for $90; credit Sales for $90
C) Debit Sales $90; credit Sales Returns and Allowances $90
D) Debit Accounts Receivable $90; credit Sales Returns and Allowances for $90