) A customer returned merchandise purchased with cash with a sales price of $4.500. The cost of to record this 4500 4500 A) Cost of Goods sold is a contra revenue account B) Cost of Goods Sold is based on the s cost, not the retail price account is D) Cost of Goods Sold represents the cost of inventory that has been sold to customers income statement? A) selling expense C) cost of goods sold B) sales discounts D) all of the above