A customer bought goods for $500 from DKNZ stores. The goods cost $300. The next day, the customer returned the goods. The return of goods would lead to a journal entry parts of which would be:

a. A credit to inventory of $500 and a debit to sales of $300

b. A debit to inventory of $300 and a debit to sales of $500

c. A credit to inventory of $300 and a debit to sales of $500

d. A debit to inventory of $500 and a credit to sales of $300.