Neslund Ornamentals offered a 2% trade discount to Parsons Retail Outlet for all purchases over $200,000. Parsons Retail Outlet purchased $300,000 from Neslund Ornamentals on account. Neslund uses the periodic inventory system. Which of the following is the journal entry made by Neslund Ornamentals to recognize the sale and the 2% trade discount?

A) Accounts Receivable $294,000

Sales $294,000

B) Accounts Receivable $300,000

Sales Returns and Allowances $6,000

Sales $294,000

C) Sales Returns and Allowances $294,000

Sales $294,000

D) Sales $294,000

Accounts Receivable $300,000

Trade Discounts $6,000