When a buyer returns merchandise purchased for cash, the buyer will record the transaction as a

A) debit to Merchandise Inventory and a credit to Cash
B) debit to Cash and a credit to Merchandise Inventory
C) debit to Cash and a credit to Sales
D) debit to Sales and a credit to Accounts Payable

Merchandise Inventory

The total value of a company's goods that are available for sale at the end of an accounting period.

Cash

Money in the form of coins or banknotes, especially that owned by a person or organization.

Buyer Returns

Goods returned by the buyer to the seller due to defects, dissatisfaction, or other reasons, impacting the seller's revenue and inventory levels.