On December 2, a customer returned merchandise, with a selling price of $500 purchased on account, to a department store. Ignoring the cost of goods returned, which journal entry should the department store prepare? Assume no discounts were offered. O A. Debit Sales Revenue for $500 and credit Accounts Receivable for $500. O B. Debit Sales Revenue for $500 and credit Sales Refunds Payable for $500. O C. Debit Sales Refunds Payable for $500 and credit Accounts Receivable for $500. D. Debit Sales Revenue for $500 and credit Cash for $500