On July 22, Robert sold $22700 of inventory items on credit with the terms 1/15, net 30. Payment on $14200 sales was received on August 1 and the remaining payment was received on August 12. Assuming Robert uses the gross method of accounting for sales discounts, which one of the following entries was made on August 1 to record the cash received?

Cash	14058
Sales Discount	142
Accounts Receivable			14200

Cash	14200
Accounts Receivable			14200

Accounts Receivable	142
Sales Discount Forfeited			142

Cash	14058
Accounts Receivable			14058