Alex Returned All of the $2,000 Purchase of Equipment to James.The

Alex returned all of the $2,000 purchase of equipment to James.The company uses the voucher system.The entry to record this is:

A)
$$\begin{array}{l}\begin{array} { | l | l | } \hline \text { Vouchers Payable }& 2,000 \\\hline \text { Equipment }& 2,000 \\\hline\end{array}\end{array}$$
B)
$$\begin{array}{l}\begin{array} { | l | l | } \hline \text { Equipment }& 2,000 \\\hline \text { Vouchers Payable } & 2,000 \\\hline\end{array}\end{array}$$
C)
$$\begin{array}{l}\begin{array} { |c | c | } \hline \text { Equipment }&2,000 \\\hline \text { Accounts Payable } & 2,000 \\\hline\end{array}\end{array}$$
D) None of these answers is correct.