Goods costing $300 have been sold on credit to a customer. The customer has returned 10% of these goods for a refund and a credit note has been issued for these goods.Which of the following journal entries correctly records this return?
选项：

A:Dr Revenue $30, Cr Receivables $30;
B:Dr Revenue $30, Cr Cash $30;
C:Dr Receivables $30, Cr Revenue $30;
D:Dr Revenue $300, Cr Receivables $300