Pierce Company sold to Stanton Company merchandise on account FOB shipping point, 2/10, net 30, for $20,000. Pierce prepaid the $500 shipping charge. Which of the following entries does Pierce make to record this sale?

Accounts ReceivableStanton, debit $20,000; Sales, credit $20,000

Accounts ReceivableStanton, debit $19,600; Sales, credit $19,600, and Accounts ReceivableStanton, debit $500; Cash, credit $500

Accounts ReceivableStanton, debit $20,100; Sales, credit $20,100

Accounts ReceivableStanton, debit $20,000; Sales, credit $20,000, and Delivery Expense, debit $500; Cash, credit $500