The seller sold merchandise for 100 TL on account. However, the customer returned 20 TL of the defective merchandise. Make an accounting record for return from the seller's perspective?

Select one:

Domestic Sales debit 20 TL, Accounts Receivable credit 20 TL

Accounts Receivable 20 TL, Domestic Sales credit 20 TL

Accounts Receivable 20 TL, Sales Returns credit 20 TL

Sales Returns debit 20 TL, Accounts Receivable credit 20 TL