Assume that Atom Electric and Neutron use the earnings approach for revenue recognition. Atom Electric returned to Neutron Inc. 5 damaged fuses. Neutron accepted the return and issued a credit note for $200 to Atom Electric for the merchandise it had purchased on account. To record this return, Neutron's accountant must debit Sales and credit Cash for $200. O debit Cash and credit Sales for $200. O debit Sales Returns and Allowances and credit Accounts Receivable for $200. O debit Sales Returns and Allowances and credit Cash for $200