Under the Perpetual Inventory System, the Journal Entries to Record

Under the perpetual inventory system, the journal entries to record sales returns(the original sale was on account) would be:

A) $$\begin{array} { | c | r | r | } \hline \text { Accounts Payable } & X X & \\\hline \text { Merchandise Inventory } & & X X \\\hline & & \\\hline \text { Merchandise Inventory } &X X & \\\hline \text { Cost of Goods Sold } & & X X \\\hline\end{array}$$
B) $$\begin{array} { | c | r | r | } \hline \text { Cost of Goods Sold } & XX & \\\hline \text { Merchandise Inventory } & & XX \\\hline & & \\\hline \text { Merchandise Inventory } & XX & \\\hline \text { Accounts Payable } & & X X \\\hline\end{array}$$
C) $$\begin{array} { | c | r | r | } \hline \text { Accounts Receivable} & XX & \\\hline \text { Sales } & & XX \\\hline & & \\\hline \text {Sales } & XX & \\\hline \text {Cost of Goods Sold. } & & X X \\\hline\end{array}$$
D) $$\begin{array} { | c | r | r | } \hline \text { Sales Returns and Allowances } &X X & \\\hline \text { Accounts Receivable } & & X X \\\hline & & \\\hline \text { Merchandise Inventory } & XX & \\\hline \text { Cost of Goods Sold } & & X X \\\hline\end{array}$$