A company using the perpetual inventory system purchased inventory worth $$8,000$ on account with credit terms of $\frac{1}{15},$ n$/30.$ Defective inventory was received, but instead of a return, an allowance of $$1,500$ is given. The allowance is before the invoice is paid. The journal entry to record the allowance would be $q,$

A$.$ $$1,500$ debit to Merchandise Inventory and $$1,500$ credit to Accounts Payable

B$.$ $$1,485$ debit to Merchandise Inventory and $$1,485$ credit to Accounts Payable

C$.$ $$1,500$ debit to Accounts Payable and $$1,500$ credit to Merchandise Inventory

D$.$ $$1,485$ debit to Accounts Payable and $$1,485$ credit to Merchandise Inventory