On July 9 Elijah Company Sells Goods on Credit to Miley

On July 9 Elijah Company sells goods on credit to Miley Company for $7000 terms 1/10 n/60. Elijah receives payment on July 18. The entry by Elijah on July 18 is: a.
$\begin{array}{lrr} \text { Cash } &7,000\\ \text { Accounts Receivable} & &7,000\\\end{array}$

b.
$\begin{array}{lrr} \text { Cash} &7,000\\ \text {Sales Discounts } &&70\\ \text { Accounts Receivable } &&6,930\end{array}$

c.
$\begin{array}{lrr} \text { Cash } &6,930\\ \text { Sales Discounts } &70\\ \text { Accounts Receivable } &&7,000\end{array}$

d.
$\begin{array}{lrr} \text {Cash } &7,070\\ \text { Sales Discounts } &&70\\ \text { Accounts Receivable } &&7,000\end{array}$