What is the Journal Entry, in Randy Retailers books, to record the returns assuming Randy Retailer uses the Periodic Inventory System?

4/7 Randy Retailer, sold on account to Customer B, merchandises valued at $10,000. Credit Terms 2/10, n/30. The mechandises had originally cost Randy Retailer $6,500. 4/10 Customer B returned merchandises valued at $2,000. Those merchandises had originally cost Randy Retailer $800. What is the Journal Entry, in Randy Retailer's books, to record the returns assuming Randy Retailer uses the Periodic Inventory System? 2,000 Sales Revenue a. Inventory Accounts Receivable Cost of Goods Sold 800 2,000 800 b. Inventory 2,000 Purchase Returns & Allowances 2,000 2,000 800 Sales Returns & Allowances C. Inventory Accounts Receivable Cost of Goods Sold 2,000 800 d. Sales Returns & Allowances Accounts Receivable 2,000 2,000