Pierce Company sold merchandise on account to Stanton Company, terms FOB shipping point, n/ 30, for $17,000. Pierce prepaid the $400 shipping charge. Which of the following entries does Pierce make to journalize this sale? Oa. debit Accounts Receivable-Stanton Company for $17,000, credit Sales for $17,000 Ob. debit Accounts Recetrable-Stanton Company for $17,400; credit Sales for $17,400 xc. debit Accounts Receivable-Stanton Company for $17,000: credit Sales for $17,000 and debit Delivery Expense for $400; credit Cash for $400 Od. debit Accounts Recetrable-Stanton Company for $17,000 credit Sales for $17,000 and debit Accounts Receivable-Stanton Company for $400: credit Cash for $400