A Credit Customer Purchased $450 Worth of Items

A credit customer purchased $450 worth of items.Two days later,the customer returned $300 worth of those items.The entry to record this under the perpetual inventory method would include:

A) a debit to Sales Returns and Allowances $300
B) a credit to Merchandise Inventory for our cost.
C) a debit to Cost of Goods Sold for our cost.
D) a credit to Sales Returns and Allowances $300