X Company purchase merchandise inventory by $32000 on account terms 2/10, net30, after one week, X received credit by $1000 for merchandise returned, what is the entry of purchase returns using perpetual system? a. Debit A/P $31000 and Credit Inventory $31000. b. Debit A/P $1000 and Credit Purchases return $1000. C. Debit A/P $1000 and Credit Inventory $1000. d. Debit A/P $31000 and Credit Purchase Return $31000