If an inventory item purchased on account at an earlier time is now being returned. None of the goods have been paid yet, the accounting entry will be Select one: O A. Dr. Purchases Returns and Cr. Cost of Goods Sold OB. Dr. Inventory and Cr. Accounts Payable OC. Dr. Cash and Cr. Purchases O D. Dr. Accounts Payable and Cr. Inventory HE O ten