Including GST, under a perpetual inventory system, the entry to record the return of inventory sold on credit for $230 would be recorded by the seller as:

a. debit to sales returns and allowances $230, credit to GST clearing account $30 and a credit to accounts receivable for $200 b. debit to sales returns and allowances $200, debit to GST clearing account $30 and a credit to accounts receivable for $230 c. debit to accounts receivable $230, credit to sales returns and allowances $200 and a credit to GST clearing account $30 d. debit to sales returns and allowances and a credit to accounts receivable for $230