Fong returned $200 of merchandise within the discount period. The entry to record the return is

A.

debit to Inventory for $200, credit Accounts Payable for $200.

B.

debit to Accounts Payable for $200, credit Cash for $200.

C.

debit to Inventory for $200, credit Cost of Goods Sold for $200.

D.

debit to Accounts Payable for $200, credit Inventory for $200