Oswego Clay Pipe Company sold $45,600 of pipe to Southeast Water District #45 on April 12 of the current year with terms 2/15, n/60. Oswego uses the gross method of accounting for sales discounts. What entry would Oswego make on April 23, assuming the customer made the correct payment on that date?

Multiple Choice

• Cash	44,688
  Sales	912
  Accounts receivable		45,600

• Cash	44,688
  Sales discounts	912
  Accounts receivable		45,600

• Cash	45,600
  Accounts receivable		44,688
  Sales		912

• Cash	45,600
  Sales discounts	912
  Accounts receivable		45,600
  Sales discounts forfeited		912