Sheldon, a Customer of Comics, Inc

Sheldon, a customer of Comics, Inc., returned $60 of goods that were purchased on account. Under the perpetual inventory system, Classics will record a:

A) debit to Sales Returns and Allowances and a credit to Accounts Receivable-Sheldon for $60.
B) debit to Sales Revenue and a credit to Accounts Receivable-Sheldon for $60.
C) debit to Cost of Goods Sold and a credit to Inventory for $60.
D) debit to Sales Revenue and a credit to Cost of Goods Sold for $60.