A company that uses the perpetual inventory system purchases inventory for $$61,000$ on account, with terms of $\frac{2}{10},\frac{n}{30}.$ Which of the following is the journal entry to record the payment made within $10$ days?

A$.$ a debit to Merchandise Inventory for $$1,220,$ a debit to Accounts Payable for $$61,000,$ and a credit to Cash for $$62,220$

B$.$ a debit to Accounts Payable for $$59,780,$ a debit to Merchandise Inventory for $$1,220,$ and a credit to Cash for $$61,000$

C$.$ a debit to Accounts Payable for $$61,000,$ a credit to Merchandise Inventory for $$1,220,$ and a credit to Cash for $$59,780$

D$.$ a debit to Accounts Payable for $$61,000,$ a credit to Cash for $$1,220,$ and a credit to Merchandise Inventory for $$59,780$