On November 10 of the current year, Flores Mills sold carpet to a customer for $8,100 with credit terms 2/10, n/30. Flores uses the gross method of accounting for cash discounts.

What is the correct entry for Flores on November 10?

Accounts receivable	7,938
Cash discounts	162
Sales		8,100

Accounts receivable	8,100
Sales		8,100

Accounts receivable	8,100
Cash discounts		162
Sales		7,938

Accounts receivable	7,938
Sales		7,938