Merchandise was returned to a supplier.The goods were previously purchased on account.The goods had not been paid for and there were no discounts.Assuming a periodic system, what journal entry is needed by the purchaser to record the return?

Question 3 options:

Debit Accounts Payable, and Credit Purchases.

Debit Accounts Payable, and Credit Inventory.

Debit Accounts Payable, and Credit Purchase Discounts.

Debit Accounts Payable, and Credit Purchase Returns and Allowances.