T Tallon had the following transactions： 1 Sale of goods on credit for $150 to F Rogit 2 Return of goods from B Blendigg originally sold for $300 in cash to B Blendigg What are the correct ledger entries to record these transactions?
A、Dr Receivables $150 Dr Sales Returns $300 Cr Sales $150 Cr Cash $300
B、Dr Sales $150 Dr Cash $300 Cr Receivables $150 Cr Sales Returns $300
C、Dr Receivables $450 Cr Sales $150 Cr Sales Returns $300
D、Dr Sales Returns $300 Dr Sales $150 Cr Cash $450