On May 4th, X Company purchased 4 units of merchandise costing $100 each. On May 8th, X Company returned 2 units. If X uses a perpetual inventory system, the journal entry to record the return would include: 1. Debit to Inventory for $200. 2. Debit to Inventory for $400. 3. Credit to Inventory for $200. 4. Credit to Inventory for $400. 2. 3