Assume that Sheridan and Sheffield uses the earnings approach for revenue recognition. Sheridan returned to Sheffield Inc. 5 damaged fuses. Sheffield accepted the return and issued a credit note for $190. Sheridan for the merchandise had purchased on account. To record this return, Sheffield's accountant must

a.debit Sales Returns and Allowances and credit Accounts Receivable for $190.

b.debit Cash and credit Sales for $190.

c.debit Sales Returns and Allowances and credit Cash for $190.

d.debit Sales and credit Cash for $190.