Assume that Bonita and Swifty use the earnings approach for revenue recognition. Bonita returned to Swifty Inc. 6 damaged fuses. Swifty accepted the return and issued a credit note for $340 to Bonita for the merchandise it had purchased on account. To record this return, Swifty's accountant must O debit Sales Returns and Allowances and credit Cash for $340, O debit Sales and credit Cash for $340. O debit Cash and credit Sales for $340. O debit Sales Returns and Allowances and credit Accounts Receivable for $340