Merchandise Was Sold on Credit for $10,000, Terms 2/10, N/30

Merchandise was sold on credit for $10,000, terms 2/10, n/30. Which of the following journal entry descriptions correctly describes the cash collection?

A) Cash is debited for $10,000 and accounts receivable is credited for $10,000 if the collection is within the discount period.
B) Cash is debited for $10,000, accounts receivable is credited for $9,800, and sales discounts is credited for $200 if the collection is within the discount period.
C) Cash is debited for $10,000, accounts receivable is credited for $9,800, and sales discounts is credited for $200 if the collection is after the discount period.
D) Cash is debited for $10,000 and accounts receivable is credited for $10,000 if the collection is after the discount perioD.When the payment is received after the discount period, a sales discount is not recorded and cash is debited and accounts receivable is credited for the selling price.