Which of the following statements regarding the recording of merchandising journal entries in a perpetual inventory system is true?

A.	When a customer pays within the discount period, accounts receivable is credited for the full amount.
B.	If a customer pays within the discount period, sales discounts is credited.
C.	A sales return is recorded with entries that include a credit to sales returns and allowances.
D.	Sales of merchandise are recorded by entries that include a credit to cost of goods sold.