Anderson Co. sold to Roman Co. merchandise on account FOB shipping point, 3/10, net 30, for $13,000. Anderson Co. prepaid the $450 shipping charge. Using the perpetual inventory method, which of the following entries will Roman Co. make to record the payment for the merchandise if Roman Co. pays within the discount period? Accounts Payable-Anderson Co., debit $13.450; Cash, credit $13,450 Accounts Payable-Anderson Co., debit $12,610; Cash, credit $12.610 Accounts Payable-Emma Co., debit $13,060; Merchandise Inventory, debit $450; Cash, credit $12,610 Accounts Payable-Anderson Co., debit $ 13,000; Cash, credit $13,000