A company using the perpetual inventory system purchased inventory worth $15,000 on account with credit terms of 2/15, n/30. Defective inventory was received, but instead of a return, an allowance of $1,100 is given. The allowance is granted before the invoice is paid. The journal entry to record the payment after the allowance and within the discount period would be OA. $13,900 debit to Accounts Payable: $13,622 credit to Cash and $278 credit to Merchandise Inventory OB. $13,900 debit to Cash and $13,900 credit to Accounts Payable OC. $13,900 debit to Accounts Payable and $13,900 credit to Cash OD. $278 debit to Merchandise Inventory and $13,622 debit to Accounts Payable; $13.900 credit to Cash