Emma Co. sold to Isabella Co. merchandise on account FOB shipping point, 2/10, net 30, for $9,800. Emma Co. prepaid the $830 shipping charge. Using the perpetual inventory method, which of the following entries will Isabella Co. make to record the payment for the merchandise if Isabella Co. pays within the discount period? a. Accounts Payable—Emma Co., debit $9,800; Freight In, debit $830; Cash, credit $10,630 b. Accounts Payable—Emma Co., debit $10,434; Cash, credit $10,434 c. Accounts Payable—Emma Co., debit $9,800; Cash, credit $9,800 d. Accounts Payable—Emma Co., debit $10,630; Merchandise Inventory, debit $196; Cash, credit $10,826