Which of the following are the correct sets of journal entries to account for actual product returns?

A: Sales returns and allowances $XXX

Accounts Receivable $XXX

Expected Returned Inventory $XXX

Costs of Goods Sold $XXX

B: Sales returns and allowances $XXX

Allowance for sales returns and allowances $XXX

Expected returned inventory $XXX

Costs of Goods Solds $XXX

C: Sales returns and Allowances $XXX

Allowance for Sales returns and allowances. $XXX

Returned Inventory $XXX

Cost of goods Sold. $XXX

D: Sales returns and Allowances $XXX

Accounts Receivable. $XXX

Returned inventory $XXX

Cost of goods sold $XXX