A company that uses the perpetual inventory system purchases inventory for $$65,000$ on account,

with terms of $\frac{3}{10},\frac{n}{30}.$

Which of the following is the journal entry to record the payment made within $10$ days?

a debit to Accounts payable for $$65,000,$ a credit to Merchandise Inventory for $$1,300,$ and a credit to Cash for $$63,700$

a debit to Merchandise Inventory for $$1,300,$ a debit to Accounts Payable for $$65,000,$ and a credit to Cash for $$66,300$