For the Perpetual Inventory System,which of the Following Effects Does

For the perpetual inventory system,which of the following effects does not occur upon the return from a customer of merchandise sold on account?

A) Increases Sales Returns and Allowances and decreases Accounts Receivable
B) Decreases Cost of Merchandise Sold and increases Merchandise Inventory
C) Increases Purchase Returns and Allowances and decreases Merchandise Inventory
D) All of these occur.