The Collection of A $¥ 7,000$ Account After the 2 Percent Discount Period Will Result in Percent

The collection of a $¥ 7,000$ account after the 2 percent discount period will result in a

A) debit to Cash for $¥ 6,860$ .
B) credit to Accounts Receivable for $¥ 7,000$ .
C) credit to Cash for ¥77,000 .
D) debit to Sales Discounts for $¥ 140$ .