After Crowe Purchased $4,000 of Merchandise from Hanks,Crowe Discovered $200

After Crowe purchased $4,000 of merchandise from Hanks,Crowe discovered $200 of defective merchandise.Record the entry for the return (assume the gross method) .The company uses the periodic method and the voucher system.

A)
$$\begin{array} { | c | r | } \hline \text { Vouchers Payable } & 4,000 \\\hline \text { Vouchers Payable } & \\\hline \text { Purchases Returns \& Allow. } & 3,800 \\\hline\end{array}$$
B)
$$\begin{array}{l}\begin{array} { | l | l | } \hline \text { Vouchers Payable }& 200 \\\hline \text { Vouchers Payable } & 200 \\\hline\end{array}\end{array}$$
C)
$$\begin{array} { | l | r | } \hline \text { Vouchers Payable } & 3,800 \\\hline \text { Purchases Returns \& Allow. } & 200 \\\hline \text { Vouchers Payable } & 4,000\\\hline\end{array}$$
D) None of these answers is correct.