Chancellor Company Purchased Merchandise Worth $900 on Credit,terms N/30 and Returned

Chancellor Company purchased merchandise worth $900 on credit,terms n/30 and returned merchandise worth $100 on next day.What is the required journal entry to record the merchandise returns under the periodic inventory system?

A) Accounts Payable 100
Purchases Returns and Allowances 100
B) Accounts Payable 100
Merchandise Inventory 100
C) Merchandise Inventory 100
Purchases Returns and Allowances 100
D) Purchases Returns and Allowances 100
Merchandise Inventory 100