A Company Purchased Merchandise Inventory at a Cost of $4,300

A company purchased merchandise inventory at a cost of $4,300 with credit terms 3/15,net 45.If the company elects to pay within the discount period,what would be the appropriate journal entry?

A)
$$\begin{array} { | c | c | c | } \hline \text { Merchandise Inventory } & 4,300 & \\\hline \text { Accounts Payable } & & 4,300 \\\hline\end{array}$$
B)
$$\begin{array} { | c | c | c | } \hline \text { Accounts Payable } & 4,300 & \\\hline \text { Merchandise Inventory } & & 4,300 \\\hline\end{array}$$
C)
$$\begin{array} { | c | c | c | } \hline \text { Purchase Discount } & 4,171 & \\\hline \text { Accounts Payable } & & 4,171 \\\hline\end{array}$$
D)
$$\begin{array} { | c | c | c | } \hline \text { Accounts Payable } & 4,171 & \\\hline \text { Cash } & & 4,171 \\\hline\end{array}$$
E)
$$\begin{array} { | l | r | r | } \hline \text { Accounts Payable } & 4,300 & \\\hline \text { Merchandise Inventory } & & 129 \\\hline \text { Cash } & & 4,171 \\\hline\end{array}$$