A company using the perpetual inventory system purchased inventory worth $$14,000$ on account with credit terms of $\frac{1}{15},$ n$/30.$ Defective inventory was received, but instead of a retum, an allowance of $$1,400$ 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 $q,$

A$.$ $$12,600$ debit to Accounts Payable; $$12,474$ credit to Cash and $$126$ credit to Merchandise Inventory

B$.$ $$12,600$ debit to Cash and $$12,600$ credit to Accounts Payable

C$.$ $$126$ debit to Merchandise Inventory and $$12,474$ debit to Accounts Payable; $$12,600$ credit to Cash

D$.$ $$12,600$ debit to Accounts Payable and $$12,600$ credit to Cash