關於merchandise inventory的會計問題 - 會計

大家好 小弟最近開始研讀會計

有一題一直搞不懂 想請教大家一下

5/7
Brady Corp. purchased $1300 of merchandise inventory on account from
Reed Co. The merchandise was sold on credit terms of 1/10, n/30 and
shipping terms of FOB destination. The cost of the merchandise to the
seller was $830.

5/15
Reed Co. received payment net of discount from Brady Corp. for its
5/7 purchase. Payment was made in time to take the discount.

想請問的是Brady Corp 在5月15的會計分錄
答案是給這樣：

Account Name Debit Credit
Account Payable---Reed Co 1300
Cash 1287
Merchandise inventory 13

想請問為什麼買家享有折扣時 折扣的地方是寫merchandise inventory?

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