On September 12. Ryan Company sold merchandise in the amount of $9,800 to Johnson Company, with credit terms of 3 1 n/30. The cost of the items sold is S6000 Ryan uses the ode inventor system and the net method of accounting for sales. On September 14, Johnson returns some of the non-defective merchandise, which is restored to inventory. The selling price of the returned merchandise is $900 and the cost of the merchandise returned s $550 The entry or entries that Ryan must make on September 14 is (are) Multiple Choice Accounts recrivable Sales returns and allowances Accounts receivable Sales returns and allowances 873 Accounts receivable Nerchandise inv Cost of goods sold 534 Sales returns and allowances Accounts receivable Merchandise inve 673 550 558 Sales returns and allowances 9ee Accounts receivable