Which of the Following Is the Correct Journal Entry for a Return

Which of the following is the correct journal entry for a return of goods that were purchased on account under the periodic inventory system?

A) $$\begin{array} { | l | l | l | } \hline \begin{array} { l } \text { Purchase Returns and } \\\text { Allowances }\end{array} & \chi \times & \\\hline \text { Accounts Payable } & & \chi \times \\\hline\end{array}$$
B) $$\begin{array} { | c | r | l | } \hline \text { Accounts Payable } & \chi \chi & \\\hline \text { Merchandise Inventory } & & \chi \chi \\\hline\end{array}$$
C) $$\begin{array} { | l | l | l | } \hline \text { Accounts Payable } & \chi \varnothing & \\\hline \begin{array} { l } \text { Purchase Returns and } \\\text { Allowances }\end{array} & & \\\hline\end{array}$$
D) $$\begin{array} { | c | r | l | } \hline \text { Merchandise Inventory } & \chi \chi & \\\hline \text { Accounts Payable } & & \chi \chi \\\hline\end{array}$$