If Merchandise Costing $500 That Was Sold for Cash at a Price

If merchandise costing $500 that was sold for cash at a price of $620 is returned by the customer,how would this transaction recorded when using a perpetual inventory system?

A) Debit Cash and credit Sales Revenue for $620.
B) Debit Inventory and credit Cost of Goods Sold for $620.
C) Debit Sales Revenue and credit Cash for $620;debit Cost of Goods Sold and credit Inventory for $500.
D) Debit Sales Revenue and credit Cash for $620;debit Inventory and credit Cost of Goods Sold for $500.