Advanced Computer Parts uses the perpetual inventory system and the net method of recording sales revenue. On May $5,$ Advanced sold merchandise with a cost of $$1,500$ for $$5,000$ to a customer on account with terms of $\frac{4}{10},\frac{n}{30}.$ Which of the following joumal entries correctly records the payment received from the customer on May $30?$

A$.$ Cash

$4,800$

Accounts Receivable

$4,800$

B$.$ Cash

$5,000$

Accounts Receivable

C$.$ Cash

$5,000$

Accounts Receivable

Sales Discounts Forfeited

$4,800$

$200$

D$.$ Cash

$4,800$

Sales Discounts Forfeited $200$

Accounts Receivable

$5,000$