A Company Sold Merchandise for $23,000 on Account with Terms

A company sold merchandise for $23,000 on account with terms of 3/15,n/30.The company uses a perpetual inventory system.After two days,it received defective merchandise worth $2,000.The journal entry to record the cash receipt for the sale if the payment is received within 10 days of the invoice date would include ________.

A) a debit to Cash for $20,370,a credit to Merchandise Inventory for $630,and a credit to Sales Revenue for $21,000
B) a debit to Cash for $20,370,a debit to Sales Discount for $630,and a credit to Accounts Receivable for $21,000
C) a debit to Cash for $21,000,a debit to Merchandise Inventory for $2,000,and a credit to Accounts Receivable for $23,000
D) a debit to Sales Revenue for $23,000,a credit to Accounts Receivable for $21,000,and a credit to Sales Discounts for $2,000