Mary operates a wholesale business that distributes canned food. She receives a complaint from a customer and accepts \\( \\$ 500 \\) worth of product back from the customer that was billed on account. The cost of the product is \\( \\$ 300 \\). Which of the following entries is correct? Select one: a. Dr. Sales Returns and Allowances \\( \\$ 500, \\mathrm{Cr} \\). Accounts Receivable \\( \\$ 500 \\) b. Dr. Accounts Receivable \\( \\$ 500, \\mathrm{Cr} \\). Sales Returns and Allowances \\( \\$ 500 \\) and Dr. Merchandise Inventory \\( \\$ 300, \\mathrm{Cr} \\). Cost of Goods Sold \\( \\$ 300 \\) c. Dr. Accounts Receivable \\( \\$ 500 \\), Cr. Sales Returns and Allowances \\( \\$ 500 \\) d. Dr. Sales \\( \\$ \\) Returns and Allowances \\( \\$ 500, \\mathrm{Cr} \\). Accounts Receivable \\( \\$ 500 \\) and Dr. Merchandise Inventory \\( \\$ 300, \\mathrm{Cr} \\). Cost of Goods Sold \\( \\$ 300 \\)