Netherland Corporation has the following unadjusted balances: Accounts Receivable, $92,000 (debit), and Allowance for Sales Discounts $420 (credit) Of the receivables, $62.000 of them are within the 4% discount period, and Netherland expects buyers to take $2,480 in future-period discounts ($62,000 x 4% ) arising from this period's sales. The adjusting entry to estimate sales discounts is (are): 92,000 Accounts Receivable 92,000 Sales Sales Discounts 62,000 62,000 Sales Cost of Goods Sold 2,480 2,480 Inventory Returns Estimated Sales Discounts 2,060 Allowance for Sales Discounts 2,060 Sales Discounts 2,480 2,480 Accounts receivable Sales Discounts 2,480 Allowance for Sales Discounts 2,480