Mason Inc. (MI) sells goods under the discount terms "2/10, n/30" and accounts for sales discounts using the gross method. As of year-end, there are $300,000 in gross A/R that were sold under these terms and management estimates that 30% of this balance will collected within the discount period. What journal entry should be made to ensure that A/R is reported at NRV at year-end? Assume that the unadjusted balance in "allowance for sales discounts" is $0. a) No entry is required under the gross method b) Dr. Sales discounts $90,000; Cr. Allowance for sales discounts: $90,000 c) Dr. Sales discounts $1,800; Cr. Allowance for sales discounts: $1,800 d) Dr. Allowance for sales discounts $1,800; Cr. Sales discounts $1,800