The catalog price of a laptop sold on account by a distributor was $$240.$ The trade discount allowed on the laptop was $35$ percent. The journal entry to be passed by the distributor to record the sale is:

a$.$ a debit to Accounts Receivable for $$156$ and a credit to Sales for $$156.$

b$.$ a debit to Sales for $$240$ and a credit to Accounts Receivable for $$240.$

c$.$ a debit to Sales for $$240,$ a credit to Accounts Receivable for $$156,$ and a credit to Trade Discount for $$84.$

d$.$ a debit to Accounts Receivable for $$240,$ a credit to Sales for $$156,$ and a credit to Trade Discount for $$84.$