X sold Y merchandise on account FOB shipping point, 3/10, net 30, for $10,000. X prepaid the $200 shipping charge. Using the perpetual inventory method, which of the following entries will Y make if Y pays within the discount period?
a. Accounts Payable-X, debit $9,900; Cash, credit $9,900
b. Accounts Payable-X, debit $10,000; Transportation In, credit $200; Cash, credit $9,800
c. Accounts Payable-X, debit $9,700; Merchandise Inventory, debit $200; Cash, credit $9,900
d. Accounts Payable-X, debit $9,700; Transportation In, debit $200; Cash, credit $9,900