Bella Supplies Scented Candles to Department Stores

Bella supplies scented candles to department stores.She sends a consignment with a sales value of £4000 to a customer.25% of the consignment is rejected and sent back because of poor quality.The cost to Bella of these goods was £3000.Which one of the following statements is correct? Bella must record:

A) £1000 as sales returns
B) £250 as purchases returns
C) £1000 as purchases returns
D) £250 as sales returns