Please solve for C.

ALSO, **Please show work for how answer for A and B were solved. where did $152,742 come from? **

Transactions for Buyer and Seller Grayson Co. sold merchandise to Vargas Co. on account, $152,900, terms FOB shipping point, 2/10, n/30. The cost of the merchandise sold is $91,740. Grayson Co. paid freight of $2,900. Assume that all discounts are taken. Journalize Grayson Co.'s entries for the (a) sale, (b) purchase, and (c) payment of amount due. If an amount box does not require an entry, leave it blank. (a) Accounts Receivable-Vargas Co. 149,842 Sales 149,842 Cost of Merchandise Sold 91,740 Merchandise Inventory 91,740 (b) Accounts Receivable-Vargas Co. 2,900 Cash 2,900 (c) Cash 149,842 Accounts Receivable-Vargas Co. 149,842 Journalize Vargas Co.'s entries for (a) sale, and (b) payment of amount due. If an amount box does not require an entry, leave it blank. (a) Merchandise Inventory 152,742 Accounts Payable-Grayson Co. 152,742 152,742 (b) Accounts Payable-Grayson Co. Cash 152,742