Pace Company sold to Starnes Company merchandise on account FOB shipping point, $2/10,$ net $30,$ for $$30,000.$ Pace prepaid the $$200$ shipping charge. Which of the following entries does Pierce make to record this sale?

Pace Company sold to Starnes Company merchandise on account FOB shipping point, $2/10,$ net $30,$ for $$30,000.$ Pace prepaid the $$200$ shipping charge. Which of the following entries does Pierce make to record this sale?

Accounts Receivable$$Starnes$,$ debit $$29,600$; Sales, credit $$29,600$

Accounts Receivable$$Starnes$,$ debit $$29,400$; Sales, credit $$29,400,$ and

Accounts Receivable$$Starnes$,$ debit $$200$; Cash, credit $$500$

Accounts Receivable$$Starnes$,$ debit $$30,000$; Sales, credit $$30,000,$ and

Delivery Expense, debit $$200$; Cash, credit $$200$

Accounts Receivable$$Starnes$,$ debit $$30,000$; Sales, credit $$30,000$