9. hchelle, a customer of Regal Company. returned $45 of goods that were purchased on account. Under the perpenml inure-tor}.r system, Regal will record a debit to and a credit to for $45. A. Sales Retlu'ns and Allowances; Accounts Receivable {Michelle} B. Cost of Goods Sold; IIWBIIIlT C. Sales; Accounts Receivable {Michelle} D. Sales; Cost of Goods Sold