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Sheffield Co . returned defective goods costing $ 6 4 0 0 to Ivanhoe Company on April 1 9 , for credit. The goods were

Sheffield Co. returned defective goods costing $6400 to Ivanhoe Company on April 19, for credit. The goods were purchased April 10, on credit, terms 310,n30. The entry by Sheffield Co. on April 19, in receiving full credit is:
Accounts Payable
Purchase Discounts
Inventory
Accounts Payable
Inventory
Cash
Accounts Payable
Inventory
Accounts Payable
Inventory
Cash
6400
192
6208
6400
192
6592
6400
6400
6400
192
6208
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