On September 12, Ryan Company sold merchandise in the amount of $5,800 to Johnson Company, with credit terms of 2/10, n/30. The cost of the items sold is $4,000. Ryan uses the periodic inventory system and the net method of accounting for sales. On September 14, Johnson returns some of the merchandise. The selling price of the merchandise is $500 and the cost of the merchandise returned is $350. Johnson pays the invoice on September 18, and takes the appropriate discount. The journal entry that Ryan makes on September 18 is:

a. Cash 5,684 Accounts receivable 5,684
b. Cash 5,194 Accounts receivable 5,194 Cash 5,800 Accounts receivable 5,800
c. Cash 5,684 Sales discounts 116 Accounts receivable 5,800
d. Cash 5,194 Sales discounts 106 Accounts receivable 5,300