After Sally Purchased $3,000 of Merchandise from Bob,Sally Discovered $800

After Sally purchased $3,000 of merchandise from Bob,Sally discovered $800 of defective merchandise.Record the entry for the return.

A) $\begin{array} { | c | r | } \hline \text { Vouchers Payable } &800 \\\hline \text {\quad\quad \quad\quad\quad \quad\quad\quad Vouchers Payable } &\quad\quad\quad 800 \\\hline\end{array}$
B) $\begin{array} { | c | r | } \hline \text { Vouchers Payable } & 3,000 \\\hline \text { Vouchers Payable } & 2,200 \\\hline \text { Purchases Returns \& Allow. } & 800 \\\hline\end{array}$
C) $\begin{array} { | l | r | } \hline \text { Vouchers Payable } & 2,200 \\\hline \text { Purchases Returns \& Allow. } & 800 \\\hline \text { Vouchers Payable } & 3,000\\\hline\end{array}$
D) None of these answers are correct.