When Goods Previously Purchased on Account Are Returned for Credit

When goods previously purchased on account are returned for credit, the journal entry is

A) debit Accounts Payable; credit Purchases Returns and Allowances.
B) debit Purchases Returns and Allowances; credit Accounts Payable.
C) debit Purchases; credit Purchases Returns and Allowances.
D) debit Accounts Receivable; credit Purchases Returns and Allowances.
E) debit Purchases Returns and Allowances; credit Accounts Receivable.