Select the correct analysis and entry for the following transaction for ABC

On February $2,$ ABC purchased $$10,900$ of merchandise inventory on account, terms $\frac{1}{10},\frac{n}{30}.$ ABC returned $$545$ worth of goods on February $5.$ Select the option that best represents how ABC would record February $5$ return.

$\backslash$table$[[\backslash$table$[[$Option$],[$A$]],$Account,DR$,$CR$],[$Inventory$,10,900,],[$Accounts Payable,,$10,900],[\backslash$table$[[$Option$],[$B$]],$Account,DR$,$CR$],[$Accounts Payable,$10,900,],[$Cash$,,10,900],[\backslash$table$[[$Option$],[$C$]],$Account,DR$,$CR$],[$Accounts Payable,$545,],[$Inventory$,,545],[\backslash$table$[[$Option$],[$D$]],$Account,DR$,$CR$],[$Sales Returns,$545,],[$Inventory$,,545],[\backslash$table$[[$Option$],[$E$]],$None of the Above,,$]]$