A Company That Uses the Perpetual Inventory System Purchased Merchandise

A company that uses the perpetual inventory system 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 to record the payment?

A) $$\begin{array} { | c | c | c | } \hline \text { Merchardise Irventory } & 4,300 & \\\hline \text { Accourts Payable } & & 4,300 \\\hline\end{array}$$
B) $$\begin{array} { | c | c | c | } \hline \text { Accourts Payable } & 4,300 & \\\hline \text { Merchardise Irventory } & & 4,300 \\\hline\end{array}$$
C) $$\begin{array} { | c | c | c | } \hline \text { Purchase Discourt } & 4,171 & \\\hline \text { Accourts Payable } & & 4,171 \\\hline\end{array}$$
D) $$\begin{array} { | c | c | c | } \hline \text { Accourts Payable } & 4,171 & \\\hline \text { Cash } & & 4,171 \\\hline\end{array}$$
E) $$\begin{array} { | l | r | r | } \hline \text { Accourts Payable } & 4,300 & \\\hline \text { Merchardise Irventory } & & 129 \\\hline \text { Cash } & & 4,171 \\\hline\end{array}$$