Warner Corp. sells goods on account for $$10,000$ on April $2.$ On April $20,$ the customer returns $$3,000$ of the merchandise. The customer has not yet paid for any of the goods. What is the entry Warner will make on April $20$ when the goods are returned?

Multiple choice question.

Debit Sales Returns; credit Accounts Receivable.

Debit Sales Returns; credit Allowance for Uncollectible Accounts.

Debit Accounts Receivable; credit Allowance for Sales Returns.

Debit Bad Debt Expense; credit Accounts Receivable.