Tweetie Company Sold Merchandise in the Amount of $23,200 to Sylvester

Tweetie Company sold merchandise in the amount of $23,200 to Sylvester Cat Company on February 1, with credit terms of 2/10, n/30. The cost of the items sold is $9,600. On February 4, Sylvester Cat Company returns some of the merchandise, which was restored into Tweetie's inventory. The selling price and the cost of the returned merchandise are $3,200 and $2,000, respectively.
The entries that Tweetie 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 $3,200
B) Debit to Inventory for $2,000
C) Debit to Sales Returns and Allowances for $3,200
D) Credit to Accounts Receivable for $3,200