When a customer returns a product for which he has not yet paid, and for which sales tax was charged, which of the following journal entries is recorded?

A. debit sales returns and allowance, debit sales tax payable, credit accounts receivable

B. debit accounts receivable, credit sales return and allowances

C. debit account receivable, credit sales return and allowances, credit sales tax payable

D. debit sales return and allowances, credit accounts receivable