The Longview Company sold inventory on account for $400. The cost of the inventory sold was $300. A week later, the goods were returned and a full credit was given to the customer. The journal entry or entries made by The Longview Company to record the return of the goods sold should include: O a. A debit to Cash for $400. O b. A debit to Sales for $400 and a debit to Inventory for $300. O c. A debit to Sales Discounts for $400 and a credit to Accounts Receivable for $400. O d. A debit to Sales Returns and Allowances for $400 and a debit to Inventory for $300. O e. A debit to Sales Returns and Allowances for $400 and a debit to Cost of Sales for $300.