Oswego Clay Pipe Company sold $$46,000$ of pipe to Southeast Water District $45$ on April $12$ of the current year with terms $\frac{1}{10},\frac{n}{30}.$ Oswego uses the gross method of accounting for sales discounts.

What entry would Oswego make on April $18,$ assuming the customer made the correct payment on that date?

$\backslash$table$[[$Account Title,Debit,Credit$],[$Cash$,45,540,],[$Sales$,460,],[$Accounts receivable,,$46,000]]$

$\backslash$table$[[$Account Title,Debit,Credit$],[$Cash$,46,000,],[$Accounts receivable,,$45,540],[$Sales$,,460]]$

$\backslash$table$[[$Account Title,Debit,Credit$],[$Cash$,45,540,],[$Sales discounts,$460,],[$Accounts receivable,,$46,000]]$

$\backslash$table$[[$Account Title,Debit,Credit$],[$Cash$,46,000,],[$Sales discounts,$460,],[$Accounts receivable,,$46,000],[$Sales discounts forfeited,,$460]]$