Farthington Soccer Supplies purchases merchandise from a supplier on credit, terms 2/10, n/30 for $15,400. When recording the payment of the invoice within the discount period in its cash payments journal, Farthington would enter:

		$15,400 in the Cash Cr. column and $15,400 in the Inventory Dr. column.
		$15,092 in the Accounts Payable Dr. column and $15,092 in the Cash Cr. column.
		$15,400 in the Cash Cr. column and $15,400 in the Accounts Payable Dr. column.
		$15,400 in the Accounts Payable Dr. column; $15,092 in the Cash Cr. column; and $308 in the Inventory Cr. column.
		$15,400 in the Inventory Cr. column; $15,092 in the Accounts Payable Dr. column; and $308 in the Inventory Cr. column.