The Return of Merchandise to the Supplier for Credit Using

The return of merchandise to the supplier for credit using the perpetual inventory system would include a:

A) debit to Accounts Receivable and a credit to Accounts Payable.
B) debit to Accounts Payable and a credit to Merchandise Inventory.
C) debit to Merchandise Inventory and a credit to Accounts Payable.
D) debit to Accounts Payable and a credit to Purchases Returns and Allowances.