Horner Auto Supply originally sold $275 of goods to a charge customer. The entry to record the customer returning $125 of these goods is debit Sales $125 and credit Accounts Receivable $125. debit Sales Returns and Allowances $150 and credit Accounts Receivable $150. debit Sales Returns and Allowances $125 and credit Accounts Receivable $125. debit Cash $150 and credit Accounts Receivable $150