A Account Title Accounts Receivable Sales Returns and Allowances Cost of Goods Sold Merchandise Inventory B. Account Title Sales Returns and Allowances Accounts Receivable Merchandise Inventory Cost of Goods Sold Account Title Sales Returns and Allowances Accounts Receivable D. Account Title Sales Returns and Allowances Accounts Receivable Merchandise Inventory Cost of Goods Sold Debit Credit 760 760 430 Debit Credit 760 Debit Credit 430 Debit Credit 737 417 E. Account Title Debit Credit 760 760