Northend Electric Returned to Southerby Inc

Northend Electric returned to Southerby Inc. 5 damaged fuses. Southerby accepted the return and refunded the $200 Northend had paid for the order. To record this return, Southerby's accountant must

A) debit Cash and credit Sales for $200.
B) debit Sales and credit Cash for $200.
C) debit Sales Returns and Allowances and credit Cash for $200.
D) debit Sales Returns and Allowances and credit Accounts Receivable for $200.