ABC had Accounts Receivable of P$150,000$ at December $1,2023.$ The following transactions occurred during December of $2023$:

December $5-$ A customer paid $P90,000$ worth of receivables.

December $10-$ Sold P$350,000$ worth of goods to XYZ for P$500,000$ receiving $60\%$ of the bill in cash and the rest to be received at a later time. The terms of the sale is $\frac{2}{10},\frac{n}{30}.$

December $15-xYZ$ returned $P35,000$ worth of goods which were billed for $P50,000.$

December $20-xYZ$ paid the remaining balance.

How much was debited$/$credited to Sales Return and Allowances on December $15?($positive if debited and negative if credited$)$