On March $3,$ Bruce Incorporated sold $50$ printers to Office Rental Company at $$600$ each and offered a $3\%$ discount for payment within $10$ days. On March $12,$ Office Rental Company paid the full amount in cash. What should Bruce Inc. record on March $12?$

Transaction

Account Title

Debit

Credit

A$.$

Cash

$60,000$

Accounts Receivable

$60,000$

B$.$

Cash

$58,800$

Accounts Receivable

$58,800$

C$.$

Cash

$30,000$

Sales Discounts

$900$

Accounts Receivable

$30,900$

D$.$

Cash

$29,100$

Sales Discounts

$900$

Accounts Receivables

$30,000$