McIntyre Company Made a Purchase of Merchandise on Credit from Marvin

McIntyre Company made a purchase of merchandise on credit from Marvin Company on August 8, for $9,000, terms 3/10, n/30. On August 17, McIntyre makes the appropriate payment to Marvin. The entry on August 17 for McIntyre Company is: a.
$\begin{array}{lrr} \text { Accounts Payable} &9,000\\ \text {Cash } &&9,000\\\end{array}$

b.
$\begin{array}{lrr} \text {Accounts Payable } &8,730\\ \text { Cash } &&8,730\\\end{array}$

c.
$\begin{array}{lrr} \text { Accounts Payable} &9,000\\ \text { Purchase Returns and Allowances } &&270\\\end{array}$

$\begin{array}{lrr} \text { MC. 73} &\text {(Cont.) } &\\ \text {Cash}&&8,730\end{array}$

d.
$\begin{array}{lrr} \text { Accounts Payable } &9,000\\ \text { Inventory} &&270\\ \text { Cash} &&8,730\end{array}$