问答题 Alisa has purchased goods with a list price of $15,000 from Ryan on credit. Ryan has offered a discount of 10% if Alisa pays cash within 10 days of purchase. At the date of sale, Ryan expected that Alisa will take the discount. Alisa paid 6 days after the purchase.
What is the correct journal entry to record the cash received by Ryan? ______

A、 Dr Cash $13,500 Dr Sales $1,500 Cr Receivables $15,000
B、 Dr Cash $15,000 Cr Sales $1,500 Cr Receivables $13,500
C、 Dr Payables $13,500 Cr Cash $13,500
D、 Dr Cash $13,500 Cr Receivables $13,500

【正确答案】 D

【答案解析】[考点] Recording transactions and events-Sales tax, returns and discounts-Discount [难易度] 中销售发生时卖方认为买方会使用折扣提前付款，记录销售收入时不包含折扣的部分，也就是15,000×(l-10%)=$13,500。分录： Dr receivable $13,500 Cr sales $13,500 实际收到付款时，买方如期使用了折扣。分录： Dr cash $13,500 Cr receivables $13,500