A Company Purchased Inventory for $4,000 from a Vendor on Account,FOB

A company purchased inventory for $4,000 from a vendor on account,FOB shipping point,with terms of 3/15,n/30.The company paid $100 cash for freight in.The entry to record payment of invoice within 3 days by the purchaser would include ________.(Assume a perpetual inventory system. )

A) a debit to Accounts Payable for $3,880 and a credit to Cash for $3,880
B) a debit to Accounts Payable for $4,000,a debit to Merchandise Inventory for $100,and a credit to Cash for $3,880
C) a debit to Accounts Payable for $4,000,a credit to Merchandise Inventory for $120,and a credit to Cash for $3,880
D) a debit to Accounts Payable for $3,880,a debit to Merchandise Inventory for $120,and a credit to Cash for $4,000