Jones Co. returned merchandise purchased from Smith Co. The journal entry to record the return of merchandise

Question:

Jones Co. returned merchandise purchased from Smith Co. The journal entry to record the return of merchandise by Jones, under a perpetual inventory system, would be
debit Accounts Payable-Jones, credit Merchandise Inventory.
debit Accounts Receivable-Jones, credit Merchandise Inventory.
debit Sales Returns and Allowances, credit Merchandise Inventory.
None of these choices are correct