A company uses a perpetual inventory system. Inventory previously sold to a customer for $200 on account is returned, before it is paid for. Which account(s) would decrease as a result of the return transaction? a) Both Cost of Goods Sold and Accounts Receivable b) None c) Purchase Returns d) Accounts Receivable only e) Sales Returns f) Both Cost of Goods Sold and Accounts Payable g) Cost of Goods Sold only h) Accounts Payable only