Answer:
The correct answer is a credit memo.
Explanation:
In the purchase when the supplier gives you a Credit Note, it is a document and balance in favor that you must register, to use it in another purchase or for any other process.
Most of the time, in the purchases the Credit Note is registered in cases of return of items to the supplier, because in this case the Credit Note is a recovery of what has already been paid to the supplier.
Returns on purchases are those in which a company returns products purchased from its supplier. This return can be generated as a result of the buyer finding the defective products, with characteristics other than those requested, or for other reasons.