Emma Co. sold to Isabella Co. merchandise on account FOB shipping point, 2/10, net 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 for the payment for the merchandise if Isabella Co. pays within the discount period?

a. Accounts PayableEmma Co., debit $15,450; Cash, credit $15,450

b. Accounts PayableEmma Co., debit $15,000; Freight In, debit $750; Cash, credit $15,750

c. Accounts PayableEmma Co., debit $15,750; Merchandise Inventory, debit $300; Cash, credit $16,050

d. Accounts PayableEmma Co., debit $15,000; Cash, credit $15,000