The company paid for merchandise costing $$2,000.$ The supplier granted the company a $2\%$ discount for prompt payment. The company uses the perpetual inventory system. Which of the following journal entries would the company make to record this transaction?

a$.$ Debit Cash for $$1,960,$ debit Merchandise Inventory for $$40,$ and credit Accounts Payable for $$2,000$

b$.$ Debit Accounts Payable for $$1,960$ and credit Cash for $$1,960$

c$.$ Debit Accounts Payable for $$2,000,$ credit Cash for $$1,960,$ and credit Merchandise Inventory for $$40$

d$.$ Debit Accounts Payable for $$2,000,$ credit Cash for $$1,960,$ and credit Purchases Discounts for $$40$