Smith Company Is a Manufacturer of Medical Devices and Has $\quad$

Smith Company is a manufacturer of medical devices and has an excellent quality control department,thus defective product returns are rare.In 2014,Smith reported sales of $276,344,000.The company did,however,have two returns in 2014 related to the wrong product model being shipped.Smith's 2014 journal entry to record a $37,500 return from Foxtrot Medical would be

A) DR Sales returns and allowances $\quad$ 37,500
CR Accounts receivable-Foxtrot Medical $\quad$ 37,500
B) DR Sales returns and allowances $\quad$ 37,500
CR Allowance for Sales Returns and Allowances $\quad$ 37,500
C) DR Sales $\quad$ 37,500
CR Accounts receivable-Foxtrot Medical $\quad$ 37,500
D) DR Sales returns expense $\quad$ 37,500
CR Accounts receivable-Foxtrot Medical $\quad$ 37,500