A company using the perpetual inventory system purchased inventory worth $$69,000$ on account with credit terms of $3/15,$n$/30.$ Defective inventory was$$ received, but instead of a$$ return, an allowance of $$1,500$ is given. The allowance is before the invoice is paid. The journal entry to record the payment after the allowance and within the discount period would be$\_\_\_\_\_\_\_\_.$

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Part $1$

A$.$

$$2,025$ debit to Merchandise Inventory and $$65,475$ debit to Accounts$$ Payable; $$67,500$ credit to Cash

B$.$

$$67,500$ debit to Accounts$$ Payable; $$65,475$ credit to Cash and $$2,025$ credit to Merchandise Inventory

C$.$

$$67,500$ debit to Cash and $$67,500$ credit to Accounts Payable

D$.$

$$67,500$ debit to Accounts Payable and $$67,500$ credit to Cash