Wexim Toys sold merchandise to a customer on credit, terms $3/10,$ n$/30$ for $$9,900.$ Three days later, the customer returned $$1,400$ of the merchandise. When recording the return transaction, Wexim Toys would record:

Multiple Choice

$$1,400$ in the Accounts Payable Cr$.$ column and $$1,400$ in the Inventory Dr$.$ column of the purchases journal.

Debit Sales Returns and Allowances $$1,400$ and credit Accounts Receivable $$1,400$ in the general journal.

$$1,400$ in the Cash Dr$.$ column and $$1,400$ in the Inventory Cr$.$ column in the cash receipts journal.

Debit Cash $$1,400$ and credit Inventory $$1,400$ in the general journal.

$$1,400$ in the Accounts Payable Dr$.$ column and $$1,400$ in the Cash Cr$.$ column of the cash payments journal.