Y purchased inventory from X on account FOB shipping point, 2/10, net 30, for $10,000. X prepaid the shipping charge of $400. Which of the following entries does Y make to record this purchase and the shipping charges? A Accounts Payable - X, debit $10,400; Merchandise Inventory, credit $10,400 B. Accounts Payable - X, debit $10,000; Merchandise Inventory, credit $10,000 C. Merchandise Inventory, debit $10,400; Accounts Payable - X, credit $10,400 D. Merchandise Inventory, debit $10,000; Accounts Payable - X, credit $10,000