in option D we dont have credit inventory??

X Co. sells $100 of inventory to YC. on credit Later that week, Y Co returns $10 of the inventory as damaged merchandise. Which of the following journal entries correctly records Y Co. s return of inventory on X Co 's books? Select the single best answer: A debit Cost of Goods Sold credit Retums. B debit Accounts Receivable, credit inventory C. debit Cash; credit inventory D. debit Sales Returns and Allowances, credit Accounts Receivable