Davis Hardware Company Uses a Periodic Inventory System $$\begin{array} { l c } \text { Inventory } & 200 \\\text { Accounts Payable } & 200\end{array}$$

Davis Hardware Company uses a periodic inventory system. How should Davis record the return of inventory previously purchased on account for $200?

A) $$\begin{array} { l c } \text { Inventory } & 200 \\\text { Accounts Payable } & 200\end{array}$$
B) $\begin{array} { l l } \text { Accounts Payable } & 200 \\\text{Inventory}&200\end{array}$
C) Purchase Returns $\quad 200$
Accounts payable $\quad 200$
D) Accounts Payable $\quad 200$
Purchase Returns $\quad 200$