Jog Ltd Employs a Perpetual Inventory System $\quad$ $\quad$

Jog Ltd employs a perpetual inventory system.When a customer returns merchandise to Jog Ltd that he purchased on credit,which of these entries would Jog Ltd make?

A) Dr Accounts receivable $\quad$$\quad$ Cr Sales returns
B) Dr Sales returns $\quad$$\quad$$\quad$$\quad$ Cr Cash
C) Dr Sales returns $\quad$$\quad$$\quad$$\quad$ Cr Accounts receivable
D) Dr Cash $\quad$$\quad$$\quad$$\quad$$\quad$ Cr Accounts receivable