C & S Company Purchased 80 Keyboards for $15 Each

C & S Company purchased 80 keyboards for $15 each from Keyboards-for-Less. When they unpacked the keyboards, C & S found that 30 of the keyboards were damaged in shipping. What is the journal entry that C & S will make to record the purchase return?

A) Debit Purchase Returns and credit Inventory, $1,200.
B) Debit Accounts Payable - Keyboards-for-Less and credit Inventory, $1,200.
C) Debit Purchase Returns and credit Inventory, $450.
D) Debit Accounts Payable - Keyboards-for-Less and credit Inventory, $450.