An invoice for $45,000 dated March 15 with terms 3/10, 2/20, n/30, ROG was received in the mail on March 18. The shipment of goods was received on April 3. A payment of $30,000 was made on April 14. What is the outstanding balance?

A) $14,400.00
B) $14,100.00
C) $15,000.00
D) $14,072.16
E) $14,387.76

The terms 3/10, 2/20, n/30, ROG mean that a 3% discount is available if paid within 10 days after receipt of goods (ROG), a 2% discount if paid within 20 days after ROG, and the net (full) amount is due within 30 days after ROG. Since the goods were received on April 3 and a payment of $30,000 was made on April 14, this payment is within the 10-day window for the 3% discount. However, the discount only applies to the portion of the payment made, not the entire invoice. First, calculate the discount: $30,000 * 3% = $900.Then, subtract the discounted payment from the original invoice: $45,000 - ($30,000 - $900) = $45,000 - $29,100 = $15,900.Since no discount applies to the remaining balance, the outstanding balance after the payment is $15,900. However, none of the provided options match this calculation, indicating a possible misunderstanding in the application of the discount or an error in the calculation. Given the options and the closest match to the expected process of calculation, there seems to be a mistake in the interpretation of the discount application or a miscalculation. Re-evaluating the scenario with the correct understanding that the discount is applied to the payment, not the remaining balance, and considering the possibility of a mistake in my initial explanation:The correct calculation without considering a specific discount (since none of the options match the expected outcome and assuming a misunderstanding in the discount application) would be to directly subtract the payment from the total invoice, which incorrectly led to the $15,900 calculation. However, given the options and re-evaluating the premise, the correct answer should reflect the payment made against the total invoice amount without a specific calculation provided here matching the options. Given the misunderstanding in the calculation process and the provided options, it's clear there was an error in my initial explanation. Without a direct calculation leading to the options provided, and acknowledging the mistake in the calculation process, the correct approach would involve re-evaluating the discount application or the payment's impact on the total invoice, which was not accurately reflected in the initial response.