Emerald Co

Emerald Co. uses a perpetual inventory system and records purchases of goods at net cost. The company recently purchased 200 compact discs at an invoice price of $6,000 and terms of 2/10, n/30. Half of these discs had been mislabeled and were returned immediately to the supplier. The journal entry to record payment of this invoice after the discount period has expired will include a:

A) Debit to Inventory for $3,000.
B) Credit to Cash for $3,000.
C) Debit to an expense account for $60.
D) Credit to Cash for $2,940.