Cheyenne sells goods on credit terms and allows her customers a trade discount of 25%. In June the list price of goods returned by customers totalled $2,400. What entry will Cheyenne make in her nominal ledger on 30 June?

A. Sales returns account $1,800 debit
B. Sales returns account $2,400 debit
C. Purchases returns account $1,800 credit
D. Purchases returns account $ 2,400 credit