On june 1 jones purchased merchandise from smith at he cost of 1500. Smith offered Jones terms of 2/10,n/30. On june 9, HJones paid Smith. Which of the following is the correct entry for Smith on June 9?

a) Debit cash $1470 and credit accounts recievable $1470

b)Debit cash $1500 and credit account recievble $1500

c)Debit cash $1470, Debit sales discounts $30 and credit accounts recievable $1500

d)Debit cash $1500, credit sales discounts $30 and credut accounts recievable $1470