On April 2, Anthony Company sold $51000 of inventory items on credit with the terms 2/10, net 30. Payment on $30600 sales was received on April 8 and the remaining payment on $20400 sales was received on April 27. Assuming Anthony uses the net method of accounting for sales discounts, the entry recorded on April 27 would include a:

A debit to Cash and credit to Accounts Receivable for $19992.

B debit to Accounts Receivable and credit to Sales Revenue for $51000.

C debit to Cash for $20400, credit to Accounts Receivable for $19992 and credit to Sales Discounts Forfeited for $408.

D debit to Cash and credit to Sales Discounts Forfeited for $1020.