You returned damaged goods to C.C. Rogers Inc. and received a credit memo for $250. Which journal(s) would the company use to record this transaction?
A. Sales journal only
B. Purchases journal and the accounts payable subsidiary ledger
C. Cash receipts journal and the accounts receivable subsidiary ledger
D. Cash disbursements journal and the accounts payable subsidiary ledger
E. General journal and the accounts payable subsidiary ledger