A merchandiser returned inventory worth $2,000 that was purchased on account. Under the periodic inventory system, the journal entry to record such returns would include:

A. a debit to Purchases for $2,000 and a credit to Accounts Payable for $2,000.

B. a debit to Purchase Returns and Allowances for $2,000 and a credit to Accounts Payable for $2,000.

C. a debit to Accounts Payable for $2,000 and a credit to Purchases for $2,000.

D. a debit to Accounts Payable for $2,000 and a $2,000 credit to Purchase Returns and Allowances.