The entry to record a return by a credit customer of defective merchandise on which no sales tax was charged includes:
A) a credit to Sales and a debit to Accounts Receivable
B) a debit to Sales and a credit to Sales Returns and Allowances
C) a debit to Sales Returns and Allowances and a credit to Accounts Receivable
D) a debit to Accounts Receivable and a credit to Sales Returns and Allowances