Bacerra Records Purchases at Invoice Price and Uses the Perpetual $\quad$

Bacerra records purchases at invoice price and uses the perpetual inventory system. On July 5, Bacerra returned $12,000 of goods purchased on account to the seller.
How would Bacerra record this transaction?

A) Accounts Payable 12,000
$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ Inventory 12,000
B) Accounts Receivable 12,000
$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ Inventory 12,000
C) Accounts Payable 12,000
$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ Purchases 12,000
D) Cash 12,000
$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ Purchases 12,000