When a customer returns goods for credit, should the seller credit accounts payable or credit accounts received?

When a customer returns goods for credit, should the seller credit accounts payable or credit accounts received?
Rcvbls

When a customer returns goods for credit, should the seller credit accounts payable or credit accounts received?
Accounts received

Accounting customer's return depends on circumstances.
Ex 1. It was cash sales and you can reshelf the returned good.
Debit: Inventory (Returned item) Credit: Cost of Goods Sold
Debit: Sales Credit: Cash

Ex 2. It was cash sales and you can't redisplay. It needs some treatments to be reshelved.
Debit: Inventory Credit: Cost of Goods Sold
Debit: Sales and Expense (for the treatment) Credit: Cash and/or other that matches the expense (for the treatment)

Ex 3. It was credit card sales
Debit: Inventory Credit: Cost of Sales
Debit: Sales Credit: Chargeback to customer

There involve many accountable transactions such as taxes, discounts, etc.

When a customer returns goods for credit, should the seller credit accounts payable or credit accounts received?
Remember, it is the point of view of the seller; therefore, credit accounts receivable. :-)