Oswego Clay Pipe Company sold $46,600 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 23, assuming the customer made the correct payment on that date? \begin{tabular}{|l|r|r|} \hline \multicolumn{1}{|c|}{ Account Title } & Debit & Credit \\ \hline Cash & 46,600 & \\ \hline Accounts receivable & & 45,202 \\ \hline Sales & & 1,398 \\ \hline \end{tabular} \begin{tabular}{|l|r|r|} \hline \multicolumn{1}{|c|}{ Account Title } & \multicolumn{1}{c|}{ Debit } & Credit \\ \hline Cash & 46,600 & \\ \hline Sales discounts & 1,398 & \\ \hline Accounts receivable & & 46,600 \\ \hline Sales discounts forfeited & & 1,398 \\ \hline \end{tabular} \begin{tabular}{|l|r|r|} \hline \multicolumn{1}{|c|}{ Account Title } & \multicolumn{1}{c|}{ Debit } & Credit \\ \hline Cash & 45,202 & \\ \hline Sales discounts & 1,398 & \\ \hline Accounts receivable & & 46,600 \\ \hline \end{tabular} \begin{tabular}{|l|r|r|} \hline \multicolumn{1}{|c|}{ Account Title } & \multicolumn{1}{c|}{ Debit } & Credit \\ \hline Cash & 45,202 & \\ \hline Sales & 1,398 & \\ \hline Accounts receivable & & 46,600 \\ \hline \end{tabular}