A Merchandiser Sold Merchandise Inventory on Account B) C) D)

A merchandiser sold merchandise inventory on account.The journal entry to record sales allowances in the books of the merchandiser,using the perpetual inventory system would be:

A) $$\begin{array} { | c | c | c | } \hline \text { Sales Returns and Allowances } & \chi \chi & \\\hline \text { Accounts Receivable } & & \chi \chi \\\hline\end{array}$$
B) $\begin{array}{|l|l|l|}\hline \text { Merchandise Inventory } & \times\times & \\\hline \text { Sales Revenue } & & \times\times \\\hline\end{array}$
C) $$\begin{array} { | l | r | r | } \hline \text { Cost of Goods Sold } & \chi \chi & \\\hline \text { Sales Returns and Allowances } & & \chi \chi \\\hline\end{array}$$
D) $$\begin{array} { | l | r | r | } \hline \text { Sales Returns and Allowances } & \chi \chi & \\\hline \text { Cash } & & \chi \chi \\\hline\end{array}$$