The trial balance of Novak Company at its year end of December 31 shows Cash $349830; Merchandise inventory $79100 : Novak, Capital \$429000; Sales \$352000; Sales Discounts $2860; Cost of Goods Sold \$211000; Rent Revenue $14600; Delivery Expense $4650; Rent Expense $15860; Salaries Expense $49000; and Novak, Drawings $83300. Novak Company's statement of owner's equity for the year showed profit of $83230 and closing owner s capital of $428930. Which of the following would be the entry to close the Sales Discounts account