What Entry Format Is Appropriate If Sales Returns and Allowances $\begin{array}{cc}\text { Sales Returns and Allowances } & \mathrm{XX} \\\text { Receivable from Factor } & \mathrm{XX}\end{array}$

What entry format is appropriate if sales returns and allowances occur on factored accounts?

A)
$\begin{array}{cc}\text { Sales Returns and Allowances } & \mathrm{XX} \\\text { Receivable from Factor } & \mathrm{XX}\end{array}$
B)
$\begin{array}{cc}\text { Receivable from Factor } & \text { XX } \\\text { Factoring Expense } & \text { XX }\end{array}$
C)
$\begin{array}{lc}\text { Sales Returns and Allowances } & \mathrm{XX} \\\text { Factoring Expense } & \mathrm{XX}\end{array}$
D)
$\begin{array}{cc}\text { Receivable from Factor } & \text { XX } \\\text { Accounts Receivable } & \text { XX }\end{array}$