Choose TWO entries Homer Co., the seller, would make to record the credit for returned goods that had a $9,200 selling price (assume a $3,855 cost). Assume the goods were not defective.

	Decrease Accounts Receivable $5,345 and Decrease Revenue (Sales Returns and Allowances) $5,345
	Decrease Accounts Receivable $9,200 and Decrease Revenue (Sales Returns and Allowances) $9,200
	Increase Inventory $3,855 and Decrease Expense (Cost of Goods Sold) $3,855
	Increase Inventory $5,345 and Decrease Expense (Cost of Goods Sold) $5,345