Jane's Jewelry sold 60 necklaces for $50 each to a credit customer. The invoice included a 4% sales tax and payment terms of 5/10, n/30. In addition, 10 necklaces were returned prior to payment. The entry to record the return would include: (Round your calculation to the nearest whole dollar.)

A. a debit to Accounts Receivable for $200 .

B. a debit to Sales Returns and Allowances for $500.

C. a debit to Sales Returns and Allowances for $200.

D. a credit to Sales Tax Payable for $20.