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Pierce Company sold merchandise on account to Stanton Company, terms FOB shipping point, n/ 30, for $20,000. Pierce prepaid the $300 shipping charge. Which of the following entries does Pierce make to journalize this sale?

a.debit Accounts ReceivableStanton Company for $20,000; credit Sales for $20,000

b.debit Accounts ReceivableStanton Company for $20,300; credit Sales for $20,300

c.debit Accounts ReceivableStanton Company for $20,000; credit Sales for $20,000 and debit Accounts ReceivableStanton Company for $300; credit Cash for $300

d.debit Accounts ReceivableStanton Company for $20,000; credit Sales for $20,000 and debit Delivery Expense for $300; credit Cash for $300