On April 4, Fignola Company (FC) sold sweaters to one of 3p its customers for $65,000 on credit terms of 3/15, net 30. On April 8, the customer contacted FC to say that the sweater colours did not match their original order. FC reached an agreement with the customer to keep the shipment and FC granted the customer a price reduction of $3,000. The customer paid the outstanding bill on April 15. The journal entry to be made by FC on April 15 is * Debit Sales Returns and Allowances $3,000; Credit Accounts Receivable $3,000 O Debit Accounts Receivable $62,000; Credit Sales Revenue $62,000 O Debit Cash $62,000; Credit Accounts Receivable $62,000 Debit Cash $60,140; Debit Sales Discounts $1,860; Credit Accounts Receivable $62,000 Debit Cash $62,000; Debit Sales Discounts $1,860; Credit Accounts Receivable $55,290