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)
$\begin{array}{lrr}\text { Accounts Receivables } & 50 & \\\text { Sales Returns and Allowances } & & 50\\ \\\text { Cost of Goods Sold }& 30 \\\text { Merchandize Inventory } & & 30 \\\end{array}$

B)
$\begin{array}{llr} \text { Sales Returns and Allowances } & 50\\ \text {Accounts Receivables } && 50\\\\ \text {Merchandize Inventory } &30\\ \text { Cost of Goods Sold } &&30\end{array}$


C)
$\begin{array}{l}\text { Accounts Receivables }&50 \\\text { Merchandize Inventory }&50 \\\\\text { Cost of Goods Sold }&30 \\\text { Sales }&&30\end{array}$
D)
$\begin{array}{llr} \text { Merchandize Inventory} &50\\ \text { Sales } &&50\\\\ \text { Sales } &30\\ \text { Cost of Goods Sold } &&30\end{array}$