Harveys 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 sales discounts. What entry would Harvey's make on April 23, assuming the customer made the correct payment on that date?

a. Cash 45,540

Sales 460

Accounts receivable 46,000

b. Cash 46,000

Sales discounts 460

Accounts receivable 46,000

Sales discounts forfeited 460

c. Cash 45,540

Sales discounts 460

Accounts receivable 46,000

d. Cash 45,540

Accounts receivable 45,540