Dublin, Inc. uses the periodic inventory system. On February 1, the corporation purchased inventory on account for $12,000. The terms were 3/10, n/30. On February 2, it returned damaged goods worth $400 to the supplier. Give the journal entry for the payment if the invoice is paid after the discount period. (Round your answers to the nearest dollar.)
A. Accounts Payable
11,600
Cash
11,600
B. Cash
11,640
Purchase Discounts
360
Accounts Payable
12,000
C. Cash
12,000
Accounts Payable
12,000
D. Accounts Payable
12,000
Cash
11,640
Purchase Discounts
360