On August 10, Green Company purchases goods on credit from Smith Company for $10,000, terms 2/10,1/15, n/30. Green makes payment on August 24. The entry by Green on August 24 is (assume a periodic inventory system):

a. Accounts Payable.................................................................. 10,000

Cash.............................................................................. 10,000

b. Cash....................................................................................... 9,900

Purchases Discounts.................................................... 100

Accounts Payable......................................................... 10,000

c. Accounts Payable.................................................................. 10,000

Purchases Discount.................................................... 100

Cash............................................................................. 9,900

d. Accounts Payable.................................................................. 10,000

Purchases Discounts.................................................... 200

Cash.............................................................................. 9,800