Jane's Jewelry Sold 50 Necklaces for $30 Each to a Credit

Jane's Jewelry sold 50 necklaces for $30 each to a credit customer. The invoice included a 7% sales tax and payment terms of 3/10, n/30. In addition, 7 necklaces were returned prior to payment. The entry to record the payment after the discount period would include: (Round any intermediate calculations to the nearest cent, and your final answer to the nearest dollar.)

A) a credit to Cash for $1,290.
B) a credit to Cash for $1,380.
C) a credit to Accounts Receivable for $1,290.
D) a credit to Accounts Receivable for $1,380.