Mountain sells goods on credit to Hill. Hill receives a 10% trade discount from Mountain and a further 5% settlement discount if goods are paid for within 14 days. Hill bought goods with a list price of $200,000 from Mountain. Mountain expects Hill to take advantage of the settlement discount. What amount should be included in Mountain's receivables ledger for this transaction? A. $180,000 B. $190,000 C. $171,500 D. $170,000