A company returns inventory previously purchased on account and not yet paid for. Which accounts on the purchaser's books are affected?Question $15$ options:a$)$ Purchase returns and cash both increase, and inventory and cost of goods both decreaseb$)$ Only purchases and accounts payable both decreasec$)$ Only inventory and accounts payable both decreased$)$ Inventory decreases and cash increasese$)$ Purchase returns increases, and accounts payable and inventory both decrease