13. A company that uses the perpetual inventory method purchases inventory of $1,000 on account with terms of 2/10, n/30. Defective inventory of $200 is returned 2 days later and the accounts are appropriately adjusted. If the company paid the vendor 25 days later, which of the following entries would be made to record the payment? $800 debit to Accounts payable, a $16 credit to inventory and a $784 credit to Cash b) $784 debit to Accounts payable, a $16 debit to Inventory and an $800 credit to Cash c) $16 debit to Inventory, an $800 debit to Accounts payable and an $816 credit to Cash d) $800 debit to Accounts payable and an $800 credit to Cash