Under the perpetual inventory system, what is the difference between a sales return and a sales allowance?

A. A sales return reduces the amount receivable from the customer, but an allowance does not

B.A sales allowance is deducted from Sales revenue to calculate net sales, but a sales return is not.

C.A sales return requires a debit to Sales Returns and Allowances, but a sales allowance does not.

D. A sales return involves an adjustment to Merchandise inventory, but a sales allowance does not.