Oswego Clay Pipe Company sold $45,000 of pipe to Southeast Water District #45 on April 12 of the current year with terms 3/15, n/60. Oswego uses the gross method of accounting for sales discounts. What entry would Oswego make on April 12?

• Accounts receivable	43,650
  Sales		43,650

• Accounts receivable	43,650
  Sales discounts	1,350
  Sales		45,000

• Accounts receivable	45,000
  Sales		43,650
  Sales discounts		1,350

• Accounts receivable	45,000
  Sales		45,000