Assume that Atom Electric and Neutron use the contract-based approach for revenue recognition. Atom Electric returned to Neutron Inc. 5 damaged fuses that were sent to recycling. Neutron accepted the return and refunded the $200 Atom had paid for the order. To record this return, Neutron's accountant must Select one: O A. debit Sales Returns and Allowances and credit Cash for $200. OB. debit Cash and credit Sales for $200. @o. debit Sales Returns and Allowances and credit Accounts Receivable for $200. D. debit Refund Liability and credit Cash for $200