On September 12, Ryan Company Sold Merchandise in the Amount

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

A) $$\begin{array} { | l | r | r | } \hline \text { Sales } & 4,000 & \\\hline \text { Sales Refind Payable } & & 80 \\\hline \text { Accounts receivable } & & 3,920 \\\hline\end{array}$$
B) $$\begin{array} { | l | r | r | } \hline \text { Purchases } & 5,684 & \\\hline \text { Cash } & & 5,684 \\\hline\end{array}$$
C) $$\begin{array} { | l | r | r | } \hline \text { Accounts payable } & 5,684 & \\\hline \text { Cash } & & 5,684 \\\hline\end{array}$$
D) $$\begin{array} { | l | r | r | } \hline \text { Sales } & 5,800 & \\\hline \text { Sales Refind Payable } & & 116 \\\hline \text { Accounts receivable } & & 5,684 \\\hline\end{array}$$
E) $$\begin{array} { | l | r | r | } \hline \text { Cash } & 5,684 & \\\hline \text { Purchases discounts } & 116 & \\\hline \text { Accounts payable } & & 5,800 \\\hline\end{array}$$