The Entry to Record Returned Merchandise to Vine Company Is

The entry to record returned merchandise to Vine Company is:

A) debit Purchases Returns and Allowances;credit Accounts Receivable in the general ledger.
B) debit Accounts Payable;credit Purchases.
C) debit Accounts Payable/Vans Company in the accounts payable subsidiary ledger and debit Accounts Payable in the general ledger;credit Purchases Returns and Allowances.
D) debit Purchases;credit Accounts Payable.