On December 2,a Customer Returned Merchandise,with a Selling Price of $1,200

On December 2,a customer returned merchandise,with a selling price of $1,200 purchased on account,to a department store.Ignoring cost of goods sold,which journal entry should the department store prepare? Assume no sales discount was offered for early payment.

A) Debit Sales Revenue for $1,200 and credit Accounts Receivable for $1,200.
B) Debit Sales Revenue for $1,200 and credit Cash for $1,200.
C) Debit Sales Revenue for $1,200 and credit Sales Returns and Allowances for $1,200.
D) Debit Sales Returns and Allowances for $1,200 and credit Accounts Receivable for $1,200.