The entry to record returned merchandise to Vine Company is:

A.

debit Purchases; credit Accounts Payable.

B.

debit Accounts Payable/Vans Company in the accounts payable subsidiary ledger and debit Accounts Payable in the general ledger; credit Purchases Returns and Allowances.

C.

debit Accounts Payable; credit Purchases.

D.

debit Purchases Returns and Allowances; credit Accounts Receivable in the general ledger.