10) Z Ltd keeps a receivables ledger control account as part of its accounting system. The following transactions take place in December:
A. Invoices totalling $5,000 are raised to Customer X in December. These invoices offer the customer a 5% discount if they pay within 14 days. Of these invoices, Z Ltd expects invoices amounting to $2,000 to be paid with the discount taken.
B. Customer Y pays cash of $2,850 for invoices with face values of $3,000. They took advantage of discounts totalling $150 for early payment, however Z Ltd had not expected Customer Y to take up the discounts.
Which of the following entries correctly record these transactions?