What Is the Journal Entry to Record the Receipt of Payment

What is the journal entry to record the receipt of payment on June 15th for the following: June 1st, merchandise sold on account in the amount of $525, credit terms 1/10, n/30.

A)
$\text { Accounts Receivable } \quad 525 \mathrm{DR}$
$\text { Cash } \quad 525 \mathrm{CR}$
B)
Cash $\quad\quad525 \mathrm { CR }$
Accounts Receivable $\quad525 \mathrm { CR }$
C)
$\begin{array} { l r r } \text { Accounts Receivable } & 519.75 \mathrm { DR } & \\\text { Sales Discount } & 5.25 \mathrm { DR } & \\\quad \text { Cash } & & 525 \mathrm { CR }\end{array}$
D)
$\begin{array} { l r r } \text { Cash } & 525 \mathrm { DR } & \\\text { Sales Discount } & & 5.25 \mathrm { CR } \\\quad \text { Accounts Receivable } & & 519.75 \mathrm { CR }\end{array}$