On April 2, Kelvin sold $ 31500 of inventory items on credit with the terms 3/10, net 30. Payment on $ 18900 sales was received on April 8 and the remaining payment on $ 12600 sales was received on April 27. Assuming Kelvin uses the net method of accounting for sales discounts, the entry recorded on April 27 would include a: debit to Cash and credit to Sales Discounts Forfeited for $ 945. O debit to Cash for $ 12600 and credit to Sales Discounts Forfeited for $ 378. O debit to Accounts Receivable and credit to Sales Revenue for $ 31500. debit to Cash and credit to Accounts Receivable for $ 12222