If a company employs the net method of recording accounts receivable from customers, then sales discounts forfeited should be reported as $$

A$.$ an increase to sales revenue on the income statement

B$.$ a deduction from sales revenue on the income statement

$$ C$.$ an item of "other revenue and experse" on the income statement

$$ D$.$ sales discounts forfeited on the balance sheet; an item of "other revenue and expense" on the income statement