Chancellor Company Purchased Merchandize Worth $900 on Credit,terms N/30 and Returned

Chancellor Company purchased merchandize worth $900 on credit,terms n/30 and returned merchandize worth $100 on next day.What is the required journal entry to record the merchandize returns under the perpetual inventory system?

A)
$\begin{array}{ll}\text { Accounts Payable } &100\\\text { Purchases Returns and Allowances }&&100\end{array}$
B)
$\begin{array}{lll}\text { Accounts Payable } & 100 \\\quad \text { Merchandize Inventory } & & 100\end{array}$
C)
$\begin{array}{lll}\text { Merchandize Inventory }&100 \\\text { Purchases Returns and Allowances }&&100\end{array}$
D)
$\begin{array}{lll}\text { Purchases Returns and Allowances}&100 \\\text { Merchandize Inventory }&&100\end{array}$