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) $$\begin{array} { | l | l | l | } \hline \begin{array} { l } \text { Purchase Returns and } \\\text { Allowances }\end{array} & \mathrm { XX } & \\\hline \text { Accounts Payable } & & \mathrm { XX } \\\hline\end{array}$$
B) $\begin{array}{|l|l|l|}\hline \text { Accounts Payable } & \text { XX } \\\hline \text { Merchandise Inventory } && \text { XX }\\\hline \end{array}$
C) $$\begin{array} { | l | l | l | } \hline \text { Accounts Payable } & \mathrm { XX } & \\\hline \begin{array} { l } \text { Purchase Returns and } \\\text { Allowances }\end{array} & & \mathrm { XX } \\\hline\end{array}$$

D) $\begin{array}{|c|c|l|}\hline\text { Merchandise Inventory } & \text { XX } \\\hline \text { Accounts Payable } && \text { XX } \\\hline\end{array}$