Jane's Jewelry Sold 50 Necklaces for $45 Each to a Credit

Jane's Jewelry sold 50 necklaces for $45 each to a credit customer. The invoice included a 4% sales tax and payment terms of 7/10, n/30. In addition, 5 necklaces were returned prior to payment. The entry to record the return would include: (Round your calculation to the nearest whole dollar.)

A) a debit to Sales Returns and Allowances for $45.
B) a debit to Sales Returns and Allowances for $225.
C) a credit to Sales Tax Payable for $9.
D) a debit to Accounts Receivable for $45.