ABC Co. uses a net method for discounts of inventory. ABC Co. has the following transactions in May 2021: May 1, Purchased inventory on credit terms 1/10 n,30 for 10000 May 9 Return 50% of inventory purchased on May 1, it was defective. Which one is the correct journal entry for May 9? 

a. Debit A/P 5000 credit inventory 5000 

b. Debit Cash 4500, Credit A/P 4500 

c. Debit A/P 4500, Credit inventory 4500 

d. Debit A/P 5000, Credit Cash 5000