A company that uses a perpetual inventory system purchased inventory on account and later returned goods worth $500 to the vendor (prior to payment). Which of the following would be the correct journal entry to record these returns? 500 O A. Accounts Payable Merchandise Inventory 500 500 OB. Accounts Payable Purchase Returns 500 500 O c. Merchandise Inventory Accounts Payable 500 OD 500 Purchase Returns Accounts Payable 500