Dogs R US uses the perpetual inventory system to account for its merchandise. A customer returned merchandise. Assuming that the purchase was originally bought on credit for $400 with a cost to Dogs R US of $100, demonstrate required journal entry of Dogs R US to record the return by selecting all of the correct actions below. (Check all that apply.)

Credit Cost of Goods Sold $100.

Debit Cost of Goods Sold $100.

Credit Merchandise Inventory $100.

Credit Cash $400.

Debit Merchandise Inventory $100.

Credit Sales Returns and Allowances $400.

Debit Accounts Payable $400.

Credit Accounts Receivable $400.

Debit Sales Returns and Allowances $400.