Why is the answer B instead of C?

3. On February 1, 2017, Scott Co. sold $10,000 of merchandise on account to Nelson Tech. Terms of the sale were 1/10, n/30. Nelson Tech paid Scott Co. on February 3, 2017. What journal entry would Scott Co. book to record the cash collection under the net method? A. Cash 10,000 10,000 Accounts Receivable B. Cash 9,900 Accounts Receivable 9,900 Cash Sales Discounts Accounts Receivable 9,900 100 10,000 D. Cash 10,000 100 Interest Revenue Accounts Receivable 9,900