Caps on Company Manufactures Sporting Goods and Clothing

Caps On Company manufactures sporting goods and clothing.Caps On sold merchandise to Pro Sports Company on June 5, 2011 for $1,000, terms 2/10, n/30.On June 9, 2011 Pro Sports returns merchandise worth $100 to Caps On.On June 14, 2011 Caps On receives payment in full from Pro Sports.Which of the following is true regarding the transaction on June 14, 2011?

A) Caps On receives $900 from Pro Sports.
B) Caps On will reduce assets on its statement of financial position by $18.
C) Pro Sports will pay $980 to Caps On.
D) All of the choices are correct regarding this transaction.