Merchandise with a sales price of $$1,400$ is sold on account with terms $2/10,$ n$/30.$ The entry to journalize the sale under the net method would include a

a$.$ credit to Sales for $$1,372$

b$.$ debit to Cash for $$1,400$

c$.$ debit to Accounts Receivable for $$1,400$

d$.$ debit to Customer Refunds Payable for $$28$