When Merchandise Previously Sold Is Returned for Credit, the Journal

When merchandise previously sold is returned for credit, the journal entry is

A) debit Sales; credit Accounts Receivable.
B) debit Sales Returns and Allowances; credit Accounts Payable.
C) debit Accounts Receivable; credit Sales Returns and Allowances.
D) debit Sales Returns and Allowances; credit Accounts Receivable.
E) debit Accounts Receivable; credit Purchases Discounts.