Hawk Company Purchases Goods for Resale from Spirits,Inc

Hawk Company purchases goods for resale from Spirits,Inc.The amount of the purchase is $12,500 with terms of 3/10,n/30.Hawk later returns $500 of the goods.Under the perpetual inventory system,the journal entry to record the return is:

A) debit Accounts Payable;credit Purchase Returns and Allowances.
B) debit Purchase Returns and Allowances;credit Accounts Payable.
C) debit Accounts Payable;credit Inventory.
D) debit Accounts Payable;credit Purchase Discounts.