Bella Inc. purchased $12,000 worth of merchandise on January 1, 2017 on credit. After inspecting the inventory it determined that 10% of the items were defective It returned these goods to the supplier. The journal entry to record the return in a perpetual inventory system includes A) A debit to Purchases for $1.200 B) A debit to Purchases Returns for $1.200 C) A credit to Merchandise inventory for $1,200 D) A credit to Purchases Returns for $1,200