A company using the perpetual inventory system purchased inventory worth $ $102,000$ on account with credit terms of $2/15,$n$/30.$ Defective inventory was$$ received, but instead of a$$ return, an allowance of $$900$ 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$.$

$2,022$ debit to Merchandise Inventory $ $99,078$ and debit to Accounts$$ Payable; $ $101,100$ credit to Cash

B$.$

$ $101,100$ debit to Accounts$$ Payable;$ $99,078$ credit to Cash $$2,022$ and credit to Merchandise Inventory

C$.$

$$101,100$ debit to Accounts Payable and $$101,100$ credit to Cash

D$.$

$$101,100$ debit to Cash and $$101,100$ credit to Accounts Payable