On September 12, Ryan Company sold merchandise in the amount of $6.400 to Johnson Company, with credit terms of 3/10, n/30. The cost of the items sold is $4,300. Ryan uses the periodic inventory 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 $560 and the cost of the merchandise returned is $380. The entry or entries that Ryan must make on September 14 is (are): Multiple Cholce Sales returns and allowances Accounts receivable 380 388 543 Sales returns and allowances 543 Accounts receivable Merchandise inventory Cost of goods sold 369 369 Sales returns and allowances 543 Accounts receivable Merchandise inventory 543 380 Cost of goods sold 38e Sales returns and allowances 560 Accounts receivable 56e Sales returns and allowances 543 543 Accounts receivable