On March 1, ABC Company sold 40 units to a customer for $10 each. These units had a cost of $5 each. Terms of the sale were 2/10, n/30. On March 3, the customer returned 2 units. On March 8, the customer paid the bill within the discount period. The entry to record the returned items on March 3 is: debit sales $20 and credit accounts receivable $20 debit sales returns $20 and credit sales $20 debit sales returns $10 and credit accounts receivable $10; and debit inventory $20 and credit cost of goods sold $20 debit sales returns $20 and credit accounts receivable $20; and debit inventory $10 and credit cost of goods sold $10