Under the Perpetual Inventory System,the Journal Entries to Record Sales

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

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