Which of the Following Statements Regarding Journal Entries Under a Perpetual

Which of the following statements regarding journal entries under a perpetual inventory system is true?

A) "Freight-out" or delivery costs associated with sales should be included in the cost of goods sold amount.
B) When a company receives payment from a customer for a sale, cash is debited and accounts payable is credited.
C) When a company grants an allowance to a customer, inventory is credited when using a perpetual inventory system.
D) When a customer returns inventory, the seller debits Sales Returns & Allowances under a perpetual inventory system.