Sue's Jewelry Sold 25 Necklaces for $25 Each to a Credit

Sue's Jewelry sold 25 necklaces for $25 each to a credit customer. The cost of the necklaces to Sue's Jewelry was $15. The invoice included a 5% provincial sales tax and payment terms of 2/10, n/30. Five necklaces were returned prior to payment. The entry to record the payment if it was received after the discount period would include

A) a credit to Cash for $555.00.
B) a debit to Cash for $500.00.
C) a credit to Accounts Receivable for $525.00.
D) a credit to Accounts Receivable for $550.00.