Pierce Company sold to Stanton Company merchandise on account FOB shipping point, 1/10, net 30, for $400. Pierce prepaid the $65 shipping charge. Which of the following entries does Pierce make to record this sale? Os. Accounts Receivable-Stanton, debit 365 Sales, credit $65 Ob Accounts receivable-Stanton debit 5396 ale credit 5396 and Accounts Rectable Stanton, debit365 Cash credit $65 Oc Accounts Receivable Stanton debit 5465 Sales, credit $465 Od. Accounts Recebrable-Stanton, debit $65 Sales, credit $65, and Transportation Out debit 5400, Carl. credit 5400