The Proper Journal Entry to Record the Receipt of Inventory

The proper journal entry to record the receipt of inventory purchased on account in a periodic inventory system would be

A) Jan. 1 Merchandise Inventory 1,600Accounts Payable 1,600
B) Jan. 1 Office Supplies 1,600Accounts Payable 1,600
C) Jan. 1 Purchases 1,600Accounts Payable 1,600
D) Jan. 1 Purchases 1,600Accounts Receivable 1,600