the answer is D can anyone please why inventory is 176 and cradit cash is 8.624 plz ASAP

2) A company purchased $10,000 of merchandise on January 5 with terms 2/10,n/30. On January 7 , it returned $1,200 worth of merchandise. On January 12 , it paid the full amount due. Assuming the company uses a perpetual inventory system, and records purchases using the gross method, the correct journal entry to record the payment on January 12 is: A) Debit Merchandise Inventory $8,800; credit Cash $8,800. B) Debit Cash \$1,600; credit Accounts Payable $1,600. C) Debit Accounts Payable $10,000; credit Merchandise Inventory $200; credit Cash $9,800. D) Debit Accounts Payable $8,800; credit Merchandise Inventory, \$176; credit Cash \$8,624. E) Debit Accounts Payable $8,624; credit Cash $8,624. Rev. 0 1/1