Delilah Trading regularly buys its inventory from Mae Company and is allowed trade discount of 20% from the list price. Delilah made a purchase on October 5, and received an invoice with a list price of 45,000, a freight charge of 2,500, and payment terms of 2/10, net 30 days. Both companies use periodic inventory system. At what amount should Delilah record Purchases on October 5?

Group of answer choices

36,000

38,500

45,000

47,500