When recording a $3,400 sales return for undamaged goods on an original cash sale when the merchandise had a cost of $1,500 under the perpetual inventory system, include a debit to O A Accounts Receivable of $3,400 O B. Inventory of $1,500 O C. Sales Retums and Allowances of $1,500 O D. Cost of Goods Sold of $1,500