When a Debit Memorandum for Returned Merchandise for Moore Co

When a debit memorandum for returned merchandise for Moore Co. is recorded, the entry is

A) debit Accounts Payable, credit Purchases.
B) debit Purchases Returns and Allowances, credit Accounts Payable in the general ledger.
C) debit Accounts Payable Moore Co. in the accounts payable subsidiary ledger, debit Accounts Payable in the general ledger, credit Purchases Returns and Allowances.
D) debit Purchases, credit Accounts Payable.