please explain step by step as to how you got the answer for 5

5. On September 5, El Centro Enterprises purchases goods on credit from Smith Company for $10,000, terms 2/10, n/30. El Centro makes payment on September 14. The entry by El Centro on September 14 is: a. Accounts Payable...... 10,000 Cash 10,000 b. Accounts Payable.. 10,000 Purchase Discounts. 200 Cash 9,800 C. Cash 9,800 Purchases Discounts 200 Accounts Payable 10,000 d. Cash 10,000 Purchases Discounts 200 Accounts Payable.. 9,800