Parker Printing Company uses a perpetual inventory system. Parker purchased $3,000 of inventory on account and then later returned $400 of inventory. How would the return be recorded? 1. Inventory 3,000 Accounts Payable 3,000 2. Accounts Payable 3,000 Inventory 3,000 3. Inventory 400 Accounts Payable 400 4. Accounts Payable 400