Holly uses a perpetual inventory system. Holly sells $3,500 of blue jeans. The customer later brings $420 of blue jeans back to Holly because they are defective. Those blue jeans had a cost of $140. The customer agrees to keep the blue jeans and Holly agrees to a $140 allowance. Which of the following is one of the entries that Holly will use to record the return? A. Debit Cash for $140 and credit Inventory for $140.B. Debit Inventory for $140 and credit Cash for $140.C. Debit Cash for $140 and credit Sales Revenue for $140.D. Debit Sales Revenue for $140 and credit Cash for $140.