Linus Van Pelt Company Sold Merchandise in the Amount of $17,400

Linus Van Pelt Company sold merchandise in the amount of $17,400 to Sally Brown Company on February 1, with credit terms of 2/10, n/30. The cost of the items sold is $7,200. On February 4, Sally Brown Company returns some of the merchandise, which was restored into Linus Van Pelt's inventory. The selling price and the cost of the returned merchandise are $2,400 and $1,500, respectively.
The entries that Linus Van Pelt Company must make on February 4 will not include: (assume both companies use the perpetual inventory method)

A) Credit to Cost of Goods Sold for $2,400
B) Debit to Inventory for $1,500
C) Debit to Sales Returns and Allowances for $2,400
D) Credit to Accounts Receivable for $2,400