Mather Company Made a Purchase of Merchandise on Credit from Underwood

Mather Company made a purchase of merchandise on credit from Underwood Company on August 8, for $9,000, terms 3/10, n/30.On August 17, Mather makes the appropriate payment to Underwood.The entry on August 17 for Mather Company is:

A) $\begin{array} { l }\text { Accounts Payable}&9,000 \\ \text { Cash}& &9,000\\\end{array}$

B) $\begin{array} { l }\text { Accounts Payable }&8,730 \\ \text { Cash}& &8,730\\\end{array}$

C) $\begin{array} { l }\text { Accounts Payable }&9,000 \\ \text {Purchase Returns and Allowances }&&270 \\ \text {Cash }& &8,730\\\end{array}$

D) $\begin{array} { l } \text { Accounts Payable}&9,000 \\ \text {Merchandise Inventory }&&270 \\ \text {Cash }& &8,730 \\\end{array}$