Sabre Company Sold Inventory Costing $600 to a Customer on Account

Sabre Company sold inventory costing $600 to a customer on account for $900 with terms of 3/15,n/30.Which of the following is not correct?

A) Gross profit increases $300 on the date of sale.
B) Total current assets are not affected on the date of cash collection if the customer pays 30 days after the date of sale.
C) Total current assets increase $27 on the date of cash collection if the customer pays within 15 days of the date of sale.
D) Gross profit and net sales both decrease $27 on the date of cash collection if the customer pays within 15 days of the date of sale.