Big Brother, a retail store, purchased 100 television sets from Krueger Electronics on account at a cost of \$200 each. Krueger offers credit terms of \(2 / 10, n / 30\). Big Brother uses a perpetual inventory system and records purchases at net cost . Big Brother determines that 10 of these television sets are defective and returns them to Krueger for full credit. In recording this return, Big Brother will:

a. Debit Sales Returns and Allowances, \(\$ 1,960\).

b. Debit Accounts Payable, \(\$ 1,960\).

c. Debit Cost of Goods Sold, \(\$ 1,960\).

d. Credit Inventory, \(\$ 2,000\).