A debit to Sales Returns and Allowances and a credit to Accounts Receivable:
A.
Reflects an increase in amount due from a customer.
B.
Recognizes that a customer returned merchandise and/or received an allowance.
C.
Requires a debit memorandum to recognize the customer's return.
D.
Is recorded when a customer takes a discount.
E.
Reflects a decrease in amount due a supplier.