1 pts Question 2 San Fernando Company sold goods costing $120 for $200 cash. After two weeks the customer returned the goods. The goods are defective; San Fernando estimates that it will be able to resell them for about $35. This $35 amount is the amount at which the inventory should be recorded in San Fernando's books once it is returned by the customer. Which ONE of the following is included in the journal entries necessary to record this return? Note: You are recording the RETURN; assume that the initial sale was recorded correctly. Also, note that the initial sale was a cash sale. A DEBIT to Cost of Goods Sold for $200 A DEBIT to Inventory for $85 A DEBIT to Cost of Goods Sold for $85 A DEBIT to Inventory for $200 A DEBIT to Inventory for $35 A DEBIT to Cost of Goods Sold for $35