On February 15, a buyer purchases $10,000 worth of goods from a manufacturer. The manufacturer offers the buyer a 3% discount ($300) if payment for the goods is made within 10 days. The buyer pays for the merchandise on February 20. Which of the following journal entries should be made by the buyer in this situation? Date Account Dr. Cr. 2-20-XX Accounts Payable 300.00 Inventory 300.00, Date Account Dr. Cr. 2-20-XX Accounts Payable 10,300.00 Inventory 10,300.00, Date Account Dr. Cr. 2-20-XX Inventory 10,000.00 Accounts Payable 10,00.00, Date Account Dr. Cr. 2-20-XX Inventory 300.00 Accounts Payable 300.00