Cadmium, Inc., purchased merchandise on account worth $$480$ from Tungsten Corp., invoice no$.4565$ ; terms $\frac{2}{10},\frac{n}{30}$; dated May $6.$ On June $5,$ Cadmium issued a check to Tungsten for $$480$ in payment of invoice no$.4565.$ The journal entry recorded by Cadmium for the payment of invoice no$.4565$ to Tungsten is:

a$.$ a debit to Accounts Payable, Tungsten Corp. for $$470\mathrm{.}40$ and a credit to Cash for $$470\mathrm{.}40.$

b$.$ a debit to Accounts Payable, Tungsten Corp. for $$480$ and a credit to Cash for $$480.$

c$.$ a debit to Cash for $$470\mathrm{.}40$ and a credit to Accogynts Payable, Tungsten Corp. for $$470\mathrm{.}40.$

d$.$ a debit to Cash for $$480$ and a credit to Accounts Payable, Tungsten Corp. for $$480.$