Metlock, Inc. sells merchandise on account for $2000 to with credit terms of 2/8, n/30. Metlock, Inc. returns $600 of merchandise that was damaged, along with a check to settle the account within the discount period. What entry does Metlock, Inc. make upon receipt of the check?

A) Cash 1400

Accounts Receivable 1400

B)Cash 1372 Sales Returns and Allowances 628 Accounts Receivable 2000

C)Cash 1372 Sales Returns and Allowances 600 Sales Discounts 28 Accounts Receivable 2000

D)Cash 1960 Sales Discounts 40 Sales Returns and Allowances 600 Accounts Receivable 1400