Markus Co. sold goods costing $800 for $1,000 on account. After two weeks the customer returned the goods. There is nothing wrong with the goods; the customer just changed his mind, and you have a return policy that allows customers to return their purchases at any time for any reason. Which ONE of the following is included in the journal entries necessary to record this return? Note: You are recording the RETURN; assume that the initial sale was recorded correctly. Also, note that the initial sale was NOT a cash sale; the sale was made on account.

A CREDIT to Cost of Goods Sold for $1,000

A CREDIT to Inventory for $1,000

A CREDIT to Sales Returns and Allowances for $1,000

A DEBIT to Inventory for $1,000

A DEBIT to Cost of Goods Sold for $800

A DEBIT to Sales Returns and Allowances for $1,000