The Entry to Record the Return of $250 of Inventory

The entry to record the return of $250 of inventory to a supplier under the perpetual inventory system is recorded with a debit to:

A) Accounts Payable and a credit to Purchases Discounts.
B) Purchases Returns and Allowances and a credit to Accounts Payable.
C) Accounts Payable and a credit to Inventory.
D) Inventory and a credit to Accounts Payable.