On October 1, Robertson Company sold merchandise in the amount of $5,800 to Alberts, with credit terms of 2/10, n/30. The cost of the items sold is $4,000. Robertson uses the perpetual inventory system. Alberts pays the invoice on October 8 and takes the appropriate discount. The journal entry that Robertson makes on October 8 is:

A. Sales and Returns and Allowances 500
Accounts Receivable 500
Merch Invent 350
COGS 350

B. Sales Returns and Allowances 500
Accounts Receivable 500

C. Accounts Receivable 500
Sales and Returns 500

D. Accounts Receivable 500
Sales Returns and Allowances 500
COGS 350
Merchandise Invent 350