Select the correct analysis and entry for the following transaction for ABC Company.

On March $2,$ ABC sold $$10,200$ of merchandise on account, terms $\frac{2}{10},\frac{n}{30}$ to XYZ$.$ The goods cost $$4,800.$ XYZ returned $$900$ worth of goods on March $5.$ The goods cost $$400.$ Select the option that best represents the return on March $5.$

$\backslash$table$[[\backslash$table$[[$Option$],[$A$]],$A$,L,$SE$,R,$E$,NI,$CF$,$Account,DR$,$CR$],[-900,,-900,-900,,-900,,$Soles Returns,$900,],[,,,,,,,$Inventory,,$900],[,,\frac{+}{-}400,-400,400,,,$Cost of Goods Sold,$400,],[\backslash$table$[[$Option$],[$B$]],,,,,,,,$Sales Revenue,,$400],[$A$,L,$SE$,R,$E$,$NI$,$CF$,$Account,DR$,CR$