Barnes Company Purchased Merchandise on Account, $3,500, with Terms 3/10

Barnes Company purchased merchandise on account, $3,500, with terms 3/10, n/30. The entry required of Barnes Company to record the transaction in the cash payments journal, assuming payment is not made within the discount period, is

A) debit Accounts Payable, $3,500; credit Sales Discounts, $105; credit Cash, $3,395.
B) debit Accounts Payable, $3,500; credit Cash, $3,500.
C) debit Accounts Payable, $3,395; credit Cash, $3,395.
D) debit Accounts Payable, $3,500; credit Purchases Discounts, $105; credit Cash, $3,395.
E) credit Accounts Payable, $3,500; credit Cash, $3,500.