The seller sold merchandise for 100 TL on account. However, the customer made an early payment and received 3% discount. Make an accounting record for discount from the seller's perspective?

Select one:

Banks debit 97 TL, Domestic Sales debit 3 TL, Accounts Receivable credit 100 TL

Banks debit 97 TL, Accounts Receivable credit 100 TL, Domestic Sales credit 3 TL

Banks debit 97 TL, Accounts Receivable credit 100 TL, Sales Discounts credit 3 TL

Banks debit 97 TL, Sales Discounts debit 3 TL, Accounts Receivable credit 100 TL