On December1, Macy Company sold merchandise with a selling price of $8,000 on account to Mrs.Jorgensen, with terms 3/10, n/30. On December3, Mrs. Jorgensen returned merchandise with a selling price of $800. Mrs. Jorgensen paid the amount due on December 9. What journal entry did Macy Company prepare on December 9 assuming the gross method isused?

A.

Debit Sales Revenue for $7,200, credit Sales Discount for $216 and credit Cash for $6,984.

B.

Debit Sales Revenue for $6,984, debit Sales Discounts for $216, and credit Accounts Receivable for $7,200.

C.

Debit Cash for $6,984 and credit Accounts Receivable for $6,984.

D.

Debit Cash for $6,984, debit Sales Discounts for $216, and credit Accounts Receivable for $7,200.