The Entry to Record Returned Merchandise to Vans Company Is

The entry to record returned merchandise to Vans Company is:

A) debit Purchases Returns and Allowances; credit Accounts Payable in the general ledger.
B) debit Accounts Payable; credit Purchases.
C) debit Accounts Payable/Vans Company in the accounts payable subsidiary ledger and debit Accounts Payable in the general ledger; credit Purchases Returns and Allowances.
D) debit Purchases; credit Accounts Payable.