The entry to record a return by a credit customer of defetive merchandise on which no sales tax was charge includes?

A-a debit to sales and credit to accounts recivables
B-a debit to sales and credit sales returns and allowance
C- debit to sales returns and allowance and credit to accounts recivables
D-a debit to accounts recivables and credit to sales return and allowance

Which is the answer?

A-a debit to sales and credit to accounts recivables