Harvey's Wholesale Company sold supplies of $46,000 to Northeast Company on April 12 of the current year, with terms 1/15, n/60. Harvey uses the net method of accounting for cash discounts.

What entry would Harvey's make on April 12?

Accounts receivable	46,000
Sales		45,540
Sales discounts		460

Accounts receivable	46,000
Sales		46,000

Accounts receivable	45,540
Sales		45,540

Accounts receivable	45,540
Sales discounts	460
Sales		46,000