On October 1, Beery Company purchased inventory on account with a cost of $600. Credit terms were 2/10, net 30. On October 2, Beery Company returned half of the inventory. Beery Company uses the perpetual inventory system. What journal entry did Beery Company prepare on October 2? debit Purchase Returns for $300 and credit Accounts Payable for $300 debit Purchase Returns for $600 and credit Accounts Payable for $600 debit Cash for $300 and credit Accounts Payable for $300 debit Accounts Payable for $300 and credit Inventory for $300