What Is the Entry to Record the Return of Goods

Multiple Choice

What is the entry to record the return of goods to a supplier under the perpetual inventory system, including GST?

A) Debit inventory, credit purchases returns, credit GST outlays
B) Debit accounts payable, credit purchases, credit GST outlays
C) Debit inventory, debit GST outlays, credit accounts payable
D) Debit accounts payable, credit inventory, credit GST outlays