35. The Ottawa Book Co. adopts a perpetual inventory system. What accounts are credited when a customer returns merchandise bought on credit to the Ottawa Book Co. that can be resold (i.e., the merchandise is not damaged and is returned to inventory)? (a)Sales Returns and Allowances and Accounts Receivable (b)Accounts Receivable and Cost of Goods Sold (c)Merchandise Inventory and Cost of Goods Sold (d)Sales Returns and Allowances and Merchandise Inventory (e) None of the above