An invoice in the amount of $100 is dated April 3 with terms 2/10,/30. Payment is made on April 14. The entry to record the payment is?
a. debit Accounts Payable $100 and credit Cash $100.
b. debit Accounts Payable $100 and credit Cash $98.
c. debit Accounts Payable $98 and credit Cash $98.
d. debit Accounts Payable $100, credit Purchases Discounts $2, and credit Cash $98.