5- On 31st March 2021 the company BERNAB purchased from LAPDUMB goods for SR100, on credit. BERNAB was offered a 3% cash discount for settlement within 8 days of the invoice date. BERNAB paid on April 5th 2021. Indicate the journal entry that BERNAB should record for the payment: a) Accounts payable (current liability) Cash (current asset) SR100 SR100 b) Accounts payable (current liability) SR100 Cash (current asset) SR97 Discount received (revenue) SR3 c) Accounts payable (current liability) SR97 Cash (current asset) SR97 d) Cash (current asset) SR100 Accounts payable (current liability) SR97 Discount received (revenue) SR3