The entry required to record a sales return by a customer could consist of:

a. a debit to Sales Revenue and a credit to Accounts Receivable.

b. a debit to Sales Returns and Allowances and a credit to Accounts Receivable.

c. debit to Sales Return and Allowances and a credit to Inventory.

d. debits to Sales Returns and Allowances and Cost of Goods Sold and credits to Accounts Receivable and Inventory.