A company sold merchandise for $1,000 on account with terms of 2/10, n/30. The company uses a perpetual inventory system. Defective merchandise of $200 was returned 2 days later. If the payment was received after 20 days, the journal entry to record the cash receipt will include: Select one: O a. a debit to Cash for $980 and a credit to Accounts Receivable for $980. O b. a credit to Sales for $800 and a debit to Cash for $ 800. c. a debit to Cash for $800 and a credit to Accounts Receivable for $800. O d. a credit to Cost of Goods Sold for $1000 and a debit to Sales for $1,000.