After Crowe Purchased $5,000 of Merchandise from Hanks,Crowe Discovered $400

After Crowe purchased $5,000 of merchandise from Hanks,Crowe discovered $400 of defective merchandise.Record the entry for the return (assume the gross method) .

A) $\begin{array} { | c | r | } \hline \text { Vouchers Payable } & 5,000 \\\hline \text { Vouchers Payable } &\quad\quad\quad 4,600 \\\hline \text { Purchases Returns \& Allow. } & 400 \\\hline\end{array}$
B) $\begin{array} { | c | r | } \hline \text { Vouchers Payable } &400 \\\hline \text {\quad\quad \quad\quad\quad \quad\quad\quad Vouchers Payable } &\quad\quad\quad 400 \\\hline\end{array}$
C) $\begin{array} { | l | r | } \hline \text { Vouchers Payable } & 4,600 \\\hline \text { Purchases Returns \& Allow. } & 400 \\\hline \text { Vouchers Payable } & 5,000\\\hline\end{array}$
D) None of these answers are correct.