A company purchased inventory for $ 5 000 from a vendor on account, FOB shipping point, with terms of 3/15, n/30. The company paid $ 200 cash for freight in. The entry to record the payment of the invoice within 15 days of the invoice date by the purchaser would include ________. (Assume a perpetual inventory system.)

A.a debit to Accounts Payable for $5,000,

a credit to Merchandise Inventory for $200,

and a credit to Cash for 4,800

B.a debit to Accounts Payable for

$4,850

and a credit to Cash for $4,850

C.a debit to Accounts Payable for

$4,850,

a debit to Merchandise Inventory for

$150,

and a credit to Cash for $5,000

D.a debit to Accounts Payable for

$5,000,

a credit to Merchandise Inventory for

$150,

and a credit to Cash for $ 4 850