The entry to record a return by a credit customer of defective merchandise on which NO Sales Tax was charged includes:

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

b). a debit to Sales and a credit to Sales Returns and Allowances.

c). a debit to Sales and a credit to Accounts Receivable.

d). a debit to Accounts Receivable and a credit to Sales Returns and Allowances.