It a business uses the perpetual inventory system and a purchase return of $300 is made on the 15th August. The original purchase of inventory was previously made on credit and has not been paid for yet. The correct journal entry to record the return of inventory would be: Select one: O a. Debit: Accounts Payable Credit: Purchase Returns $300 $300 O b. Debit: Purchase Returns Credit: Accounts Payable $300 $300 c. Debit: Cash Credit: Purchase Returns $300 $300 $300 $300 d. Debit: Accounts Payable Credit: Inventory O e. Debit: Accounts Receivable Credit: Inventory $300 $300