Harvey's Wholesale Company sold supplies of $$46,000$ to Northeast Company on April $12$ of the current year, with terms $\frac{1}{15},\frac{n}{60}.$ Harvey

uses the net method of accounting for sales discounts.

What entry would Harvey's make on April $12?$

Multiple Choice

A$)$

Account Title Debit Credit

Accounts receivable $46,000$

Sales $46,000$

Account Title Debit Credit

B$)$ Accounts receivable $46,000$

Sales $45,540$

Sales discounts $460$

Account Title Debit Credit

C$)$ Accounts receivable $45,540$

Sales $45,540$

D$)$ Accounts receivable $45,540$

Sales discounts $460$

Sales $46,000$