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1 31. 六月二十五日付清六月十五日之貨欠$70,000,付款條件為1/10,n/30,其分錄是
A 借:應付帳款$70,000,貸:現金$69,300、進貨折讓$700
B 借:應付帳款$70,000,貸:現金$69,600、進貨折讓$400
C 借:應付帳款$70,000,貸:現金$70,000
D 借:應付帳款$69,600,貸:現金$69,600