Feathertouch Company Sold Merchandize Worth $800 on Credit,terms N/15 and on the Next

Feathertouch Company sold merchandize worth $800 on credit,terms n/15 and on the next day the customer returned merchandize worth $50,which cost $30 for Feathertouch company.What is the required journal entry to record the merchandize returns under the perpetual inventory system?

A)
$\begin{array}{lll}\text { Accounts Receivables } & 50 \\\quad \text { Sales Returns and Allowances } & & 50 \\\\\text { Cost of Goods Sold }&30 \\\text { Merchandize Inventory }&& 30 \end{array}$
B)
$\begin{array}{lll}\text { Sales Returns and Allowances } & 50 \\\quad \text { Accounts Receivables} & & 50 \\\\\text { Merchandize Inventory}&30 \\\text { Cost of Goods Sold }&& 30 \end{array}$
C)
$\begin{array}{lll}\text { Accounts Receivables }&50 \\\text { Merchandize Inventory }&&50\\\\\text { Cost of Goods Sold }&30 \\\text { Sales }&&30\end{array}$
D)
$\begin{array}{lcc}\text { Merchandize Inventory } &50\\\quad \text { Sales }&&50\\\\\text { Sales } & 30 & \\\quad \text { Cost of Goods Sold } & & 30\end{array}$