J Smith Returned Goods with a Value of £2,250 to ABC's

J. Smith returned goods with a value of £2,250 to ABC's stores on 31/12/X0. The double entry to record this in J. Smith's books is as follows:

A) Dr. Purchase returns £2,250 Cr. Inventory £2,250
B) Dr. Purchase returns £2,250 Cr. ABC account £2,250
C) Dr ABC account £2,250 Cr. Purchase returns £2,250
D) Dr. ABC account £2,250 Cr. Sales returns Cr. Sales returns