Smith Co has the following transactions: 1. Purchase of goods on credit from T Rader: $450
A、Dr Purchases $450 Dr Purchase Returns $700 Cr Cash $450 Cr Trade Payables $700
B、Dr Purchases $450 Dr Trade Payables $700 Cr Purchase Returns $1,150
C、Dr Purchases $450 Dr Trade Payables $250 Cr Purchase Returns $700
D、、 Dr Purchase Returns $700 Dr Purchases $450 Cr Trade Payables $1,150