Wilbur Company purchased $10,000 of equipment on December 20, 2015 on terms 2/15, net 30. Wilbur paid for the equipment on the 15th day following purchase and took advantage of the discount. Which of the following statements is correct?

A.) Wilbur will record a cash outflow from operating activities of $10,000 in its 2016 financial statements.

B.) Wilbur will record a cash outflow from operating activities of $9,800 in its 2015 financial statements.

C.) Wilbur will record a cash outflow from operating activities of $10,000 in its 2015 financial statements.

D.) Wilbur will record a cash outflow from operating activities of $9,800 in its 2016 financial statements.