A company purchased inventory for $ 5 comma 000 from a vendor on account, FOB shipping point, with terms of 3/10, n/30. The company paid $ 100 cash for freight in. The entry to record payment of invoice within 3 days by the purchaser would include ________. (Assume a perpetual inventory system.)

a.a debit to Accounts Payable for $ 5000 , a debit to Merchandise Inventory for $ 100 , and a credit to Cash for $ 4900

b.a debit to Accounts Payable for $ 5000, a credit to Merchandise Inventory for $ 150 , and a credit to Cash for $4,850

c.a debit to Accounts Payable for $4850 and a credit to Cash for $4850

d.a debit to Accounts Payable for $ 4850 , a debit to Merchandise Inventory for $ 150 , and a credit to Cash for $ 5000