A company that uses the perpetual inventory system purchases inventory for 61000 on account with terms of 3/10 n/30. Which of the following is the journal entry to record the payment made within 10 days?

a debit to accounts payable for 61000, a credit to cash for 59170 and a debit to merchandise inventory for 1830

a debit to accounts payable for 61000, a credit to merchandise inventory for 1830.00 and a credit to cash for 59170

a debit to merchandise inventory for 1830.00, a debit to accounts payable for 61000 and a credit to cash for 62830

a debit to accounts payable for 59170, a debit to merchandise inventory for 1830.00 and a credit to cash for 61000