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
	Inventory		400