Ami Retailers Purchased Merchandise with a List Price of $100,000

Ami Retailers purchased merchandise with a list price of $100,000, subject to a trade discount of 20 percent and credit terms of 2/10, n/30. At what amount should Ami record the cost of this merchandise if the gross method is used?

A) $100,000
B) $80,000
C) $98,000
D) $78,400