Tyler Returned $500 of Merchandise Within the Discount Period

Tyler returned $500 of merchandise within the discount period.The entry to record the return is to:

A) debit Purchases for $500;credit Accounts Payable for $500.
B) debit Purchases for $500;credit Purchases Returns and Allowances for $500.
C) debit Accounts Payable/Suppliers Name for $500;credit Purchases Returns and Allowances for $500.
D) debit to Accounts Payable for $500;credit Purchases Discount for $500.