The University of Texas In-State Tuition and Fees for the Semester

The University of Texas in-state tuition and fees for the semester amount to $4,300. Joe Smith was working as a graduate assistant in the College of Psychology which waived $4,120 of the tuition. What accounts should be debited when recording the collection of this money?

A) Cash for $4,300
B) Cash for $4,120 and Tuition Discount for $180
C) Cash for $180 and Expense for $4,120
D) Cash for $180 and Tuition Discount for $4,120