Central Company sold goods for $5,000 to Western Company on March 12 on credit. Terms of the sale were 2/10, n/30. At the time of the sale, Central recorded the transaction by debiting Accounts Receivable for $5,000 and crediting Sales Revenue for $5,000. Western paid the balance due on April 9. To record the April 9 transaction, Central would debit
a. Cash for $4,900.
b. Accounts Receivable for $5,000.
c. Cash for $5,000.
d. Sales discounts for $100.
e. None of the above is correct.