Selfie company sold to Stanton company merchandise on account fob shipping point, 2/10, net 30, for $20,000. Which of the following does Pierce make to record this sale?

Account Receivable-Stanton, debit $20,100; Sales, credit $20,100

Account Receivable-Stanton, debit $20,000; Sales, credit $20,000; and Delivery Expense, debit $500; Cash, credit $500

Account Receivable-Stanton, debit $20,000; Sales, credit $20,000