(37) On March 23, goods were sold for $10,000. Cash of $8,000 was received, and the $2,000 remainder was on account. The customer returned the goods before paying any of the remaining $2,000 on account. Which debit or credit should be included in the journal entry on the seller's books to record the return of the goods? O Credit cash for $10,000. O Credit sales returns and allowances for $10,000. O Debit accounts receivable for $10,000. O Credit accounts receivable for $2,000. (38) Credit sales for the year were $120,000. Collections on accolant were $108,000. What debit or credit should be included in the summary journal entry necessary to record the $108,000 cash collection on account? O Credit accounts receivable for $108,000 Cendit.calon for $100.00