Calculator Pierce Company sold to Stanton Company merchandise on account FOB shipping point, 2/10, net 30, for $400. Pierce prepaid the $65 shipping charge. Which of the following entries does Pierce make to record this sale? a. Accounts Receivable-Stanton, debit $65; Sales, credit $65 b. Accounts Receivable-Stanton, debit $392; Sales, credit $392, and Accounts Receivable-Stanton, debit $65; Cash, credit $65 c. Accounts Receivable-Stanton, debit $465; Sales, credit $465 d. Accounts Receivable-Stanton, debit $65; Sales, credit $65, and Transportation Out, debit $400; Cash, credit $400