Item return

If someone return an item which account will be infected:
a. Sales Return Allowances and Cost of Good Sold
b. Accounts Receivable
c. Inventory and Sales Return
d. Sales Return Allowance, Cost of Good Sold, Inventory, and Accounts Receivable
How...

do I write it up.

 
I don't know how you would write it up but the accounts affected are: a c

IMHO but I could be wrong.

        Simply a Rose to brighten your day,
        And maybe lessen the cares in your way;
        And also, too, to help you to know,
        That in knowing you, many others grow!

It suppose to be one answer.