On September 12, Vander Company Sold Merchandise in the Amount

On September 12, Vander Company sold merchandise in the amount of $5,800 to Jepson Company, with credit terms of 2/10, n/30. The cost of the items sold is $4,000.
-Jepson uses the periodic inventory system and the gross method of accounting for purchases. Jepson pays the invoice on September 18, and takes the appropriate discount. The journal entry that Jepson makes on September 18 is:

A) $$\begin{array} { | l | r | r | } \hline \text { Accounts payable } & 5,800 & \\\hline \text { Purchases discounts } & & 116 \\\hline \text { Cash } & & 5,684 \\\hline\end{array}$$
B) $$\begin{array} { | l | r | r | } \hline \text { Cash } & 5,684 & \\\hline \text { Accounts receivable } & & 5,684 \\\hline\end{array}$$
C) $$\begin{array} { | l | r | r | } \hline \text { Cash } & 5,684 & \\\hline \text { Purchases discounts } & 116 & \\\hline \text { Accounts payable } & & 5,800 \\\hline\end{array}$$
D) $$\begin{array} { | l | r | r | } \hline \text { Accounts payable } & 5,800 & \\\hline \text { Merchandise inventory } & & 116 \\\hline \text { Cash } & & 5,684 \\\hline\end{array}$$
E) $$\begin{array} { | l | r | r | } \hline \text { Purchases } & 5,684 & \\\hline \text { Cash } & & 5,684 \\\hline\end{array}$$