When merchandise is returned to the supplier, the following account is credited:

a. under the periodic system, sales returns and allowances; under the perpetual system, cost of goods sold.
b. under the periodic system, merchandise inventory; under the perpetual system, purchases returns and allowances.
c. under the periodic system, purchases returns and allowances; under the perpetual system, merchandise inventory.
d. under the periodic system, cost of goods sold; under the perpetual system, merchandise inventory.
e. under the periodic system, purchases returns and allowances; under the perpetual system, cost of goods sold.


c

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