Use This Information to Answer the Following Question

Use this information to answer the following question. Chupka Company experienced the following events during the period:
1. A tabulation of invoices at the end of the day showed \$800 in Mastercard invaice5, which were deposited in a bank account at full value less a 5 percent discount.
2. Made a sale on American Eaxiess card for 400 and mailed invaice to American Eagress for payment. The discount charged by American Eagaress is 4 percent. The entry to record transaction 2 would include a(n)

A) increase in Accounts Receivable for $400.
B) increase in Sales for $400.
C) decrease in Credit Card Expense for $16.
D) decrease in Cash for $384.