On March $15,$ Alpha Company sold merchandise worth $$650$ to Omega, Inc. On March $21,$ Omega, Inc., returned merchandise worth $$125.$ Alpha Company issued credit memorandum no$.715$ and recorded the transaction. Which of the following journal entries is passed by Alpha Company to record the return of merchandise by Omega, Inc.?

a$.$ A debit to Accounts Receivable, Omega, Inc., for $$525$ and a credit to Sales Returns and Allowances for $$525$

b$.$ A debit to Sales Returns and Allowances for $$125$ and a credit to Accounts Receivable, Omega, Inc., for $$125$

c$.$ A debit to Accounts Receivable, Omega, Inc., for $$125$ and a credit to Sales Returns and Allowances for $$125$

d$.$ A debit to Sales Returns and Allowances for $$525$ and a credit to Accounts Receivable, Omega, Inc., for $$525$