On April 12,Vancouver Company Accepted a Return of $200 of Merchandise

On April 12,Vancouver Company accepted a return of $200 of merchandise purchased on account.This transaction will result in

A) a $200 credit to the controlling account,Accounts Receivable,and a $200 credit to the individual account in the subsidiary ledger.
B) the subsidiary ledger total being $200 less than the controlling account total.
C) a $200 debit to the subsidiary ledger and a $200 credit to the controlling account,Accounts Receivable.
D) the subsidiary ledger total being $200 more than the controlling account total.