Netherland Corporation has the following unadjusted balances: Accounts Receivable, $99,000 (debit), and Allowance for Sales Discounts $490 (credit). Of the receivables, $69,000 of them are within the 2% discount period, and Netherland expects buyers to take $1,380 in future-period discounts ($69,000 2%) arising from this periods sales. The adjusting entry or entries to estimate sales discounts is (are):

• Accounts Receivable	99,000
  Sales		99,000

• Sales Discounts	890
  Allowance for Sales Discounts		890

• Sales Discounts	69,000
  Sales		69,000
  Cost of Goods Sold	1,380
  Inventory Returns Estimated		1,380

• Sales Discounts	1,380
  Allowance for Sales Discounts		1,380

• Sales Discounts	1,380
  Accounts receivable		1,380