On 2/19/17 Solana Company sells and delivers inventory to a customer. The total sales amount is $12,000, and Solana offers terms of 2/10, n/40 for the sale. Assuming Solana uses the net method to account for any cash discounts, what journal entry would Solana record on 2/19/17 (the date of the sale)?

Please clearly label your journal entry, as follows:

Debit: [account name] [amount]

Credit: [account name] [amount]