A company that uses a perpetual inventory system purchased inventory on account and later returned goods worth $200 to the vendor. Which of the following would be the correct journal entry to record these returns? Select one:

A.

Accounts Payable	200
Purchase Returns	200

B.

Purchase Returns	200
Accounts payable	200

C.

Accounts Payable	200
Merchandise Inventory	200

D.

Merchandise Inventory	200
Accounts Payable	200