Assume the Periodic Inventory System Is Used $\begin{array}{llc}\text { Cash } & 6,000 & \\\quad \text { Accounts Receivable } & &6,000 & \\\end{array}$

Assume the periodic inventory system is used.Nicolla Company sold inventory for cash of $6,000.A week later,the inventory was returned and a cash refund was given to the customer.Nicolla's journal entry to record the return of the inventory would be which of the following?

A) $\begin{array}{llc}\text { Cash } & 6,000 & \\\quad \text { Accounts Receivable } & &6,000 & \\\end{array}$

B) $\begin{array}{lccc}\text { Sales } & 6,000 \\\quad \text { Accounts Receivable } & &6,000 & \\\end{array}$

C) $\begin{array}{lccc}\text { Sales Discounts } & 6,000 \\\quad \text { Cash } & &6,000 & \\\end{array}$

D) $\begin{array}{lccc}\text { Sales Returns \& Allowances } & 6,000 \\\quad \text { Sales } && 6,000 & \\\end{array}$

E) $\begin{array}{lccc}\text { Sales Returns \& Allowances } & 6,000 \\\quad \text { Cash } &&6,000\end{array}$