A company that uses a perpetual inventory system purchased inventory on account and later returned goods worth $200 to the supplier. The journal entry to record these returns would be: Select one: Dr. Accounts Payable 200 Cr. Purchase Returns 200 Dr. Merchandise Inventory 200 Cr. Accounts Receivable 200 Dr. Merchandise Inventory 200 Cr. Accounts Payable 200 Dr. Accounts Payable 200 Cr. Merchandise Inventory 200 Dr. Purchase Returns 200 Cr. Accounts payable 200