Yogi Bear Company sold merchandise in the amount of $23,200 to Boo Boo Bear Company on February 1, with credit terms of 2/10, n/30. The cost of the items sold is $9,600. On February 4, Boo Boo Bear Company returns some of the merchandise, which was restored into Yogi Bears inventory. The selling price and the cost of the returned merchandise are $3,200 and $2,000, respectively. The entries that Yogi Bear Company must make on February 4 will not include: (assume both companies use the perpetual inventory method) Select one: A. Credit to Cost of Goods Sold for $3,200 B. Credit to Accounts Receivable for $3,200 C. Debit to Sales Returns and Allowances for $3,200 D. Debit to Inventory for $2,000