On September 12, Vander Company, Inc. sold merchandise in the amount of $2,100 to Jepson Company, with credit terms of 2/10, n/30. The cost of the items sold is $1,450. Vander uses the periodic inventory system. On September 14, Jepson returns some of the merchandise. The selling price of the merchandise is $180 and the cost of the merchandise returned is $125. Jepson pays the invoice on September 18, and takes the appropriate discount. The journal entry that Vander makes on September 18 is:

a. Cash 2,100.00 Accounts Receivable 2,100.00

b. Cash 1,450.00 Accounts Receivable 1,450.00

c. Cash 1,881.60 Sales Discounts 38.40 Accounts Receivable 1,920.00

d. Cash 2,061.60 Accounts Receivable 2,061.60

e. Cash 2,061.60 Sales Discounts 38.40 Accounts Receivable 2,100.00