Oswego Clay Pipe Company sold $45,800 of pipe to Southeast Water District 45 on Aprill 12 of the current year with terms 3/15. 7/60. Oswego uses the gross method of accounting for sales discounts. What entry would Oswego make on April 12? \begin{tabular}{|l|r|r|} \hline \multicolumn{1}{|c|}{ Account Title } & \multicolumn{1}{|c|}{ Debit } & Credit \\ \hline Accounts receivable & 44,426 & \\ \hline Sales discounts & 1,374 & \\ \hline Sales & & 45,800 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|} \hline Account Title & Debit & Credit \\ \hline Accounts receivable & 45,800 & \\ \hline Sales & & 45,800 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|} \hline Account Title & Debit & Credit \\ \hline Accounts receivable & 44,426 & \\ \hline Sales & & 44,426 \\ \hline \end{tabular} \begin{tabular}{|c|c|r|} \hline Account Title & Debit & \multicolumn{1}{|c|}{ Credit } \\ \hline Accounts receivable & 45,800 & \\ \hline Sales & & 44,426 \\ \hline Sales discounts & & 1,374 \\ \hline \end{tabular}