On March 12,Klein Company Sold Merchandise in the Amount of $7,800

On March 12,Klein Company sold merchandise in the amount of $7,800 to Babson Company,with credit terms of 2/10,n/30.The cost of the items sold is $4,500.Klein uses the perpetual inventory system and the gross method of accounting for sales
-On March 15,Babson returns some of the merchandise,which is not defective.The selling price of the returned merchandise is $600 and the cost of the merchandise returned is $350.The entry or entries that Klein must make on March 15 is:

A) $$\begin{array} { | l | r | r | } \hline \text { Bales returns and allowances } & 600 & \\\hline \text { Accounts receivable } & & 600 \\\hline \text { Merchandise inventory } & 350 & \\\hline \text { Cost of goods sold } & & 350 \\\hline\end{array}$$
B) $$\begin{array} { | l | r | r | } \hline \text { Sales returns and allowances } & 600 & \\\hline \text { Accounts receivable } & & 60 \mathrm { q } \\\hline\end{array}$$
C) $$\begin{array} { | l | r | r | } \hline \text { Accounts receivable } & 600 & \\\hline \text { Sales returns and allowarnces } & & 60 \mathrm { q } \\\hline\end{array}$$
D) $$\begin{array} { | l | r | r | } \hline \text { Accounts receivable } & 600 & \\\hline \text { Sales returns and allowanes } & & 600 \\\hline \text { Cost of goods sold } & 350 & \\\hline \text { Merchandise inventory } & & 350 \\\hline\end{array}$$
E) $$\begin{array} { | l | r | r | } \hline \text { Sales returns and allowances } & 350 & \\\hline \text { Accounts receivable } & & 350 \\\hline\end{array}$$