The Company Returned $400 of Damaged Merchandise Purchased on Credit

The company returned $400 of damaged merchandise purchased on credit.The entry to record this under the periodic inventory method is:

A) debit Merchandise Inventory $400;credit Accounts Payable $400.
B) debit Cost of Goods Sold $400;credit Accounts Payable $400.
C) debit Accounts Payable $400;credit Purchases Returns and Allowances $400.
D) debit Accounts Payable $400;credit Merchandise Inventory $400.