Emma Co$.$ sold merchandise on account to Isabella Co$.,$ terms FOB shipping point, $2/10,/30,$ for $$15,000.$ Emma Co$.$ prepaid the $$750$ shipping charge. Using the perpetual inventory method, which of the following entries will Isabella Co$.$ make to journalize the payment for the merchandise if it pays within the discount period?

a$.$ debit Accounts Payable$$Emma Co$.$ for $$15,750$; credit Inventory for $$300$; credit Cash for $$15,450$

b$.$ debit Accounts Payable$$Emma Co$.$ for $$15,450$; credit Cash for $$15,450$

c$.$ debit Accounts Payable$$Emma Co$.$ for $$15,000$; debit Freight In for $$750$; credit Cash for $$15,750$

d$.$ debit Accounts Payable$$Emma Co$.$ for $$15,000$; credit Cash for $$15,000$