Anthony Company Sold Madison Company Merchandise on Account FOB Shipping

Anthony Company sold Madison Company merchandise on account FOB shipping point, 2/10, net 30, for $10,000. Anthony prepaid the $300 shipping charge. Which of the following entries does Anthony make to record this sale?

A) Accounts Receivable-Madison, debit $10,000; Sales, credit $10,000
B) Accounts Receivable-Madison, debit $10,000; Sales, credit $10,000, and Accounts Receivable-Madison, debit $300; Cash, credit $300
C) Accounts Receivable-Madison, debit $10,300; Sales, credit $10,300
D) Accounts Receivable-Madison, debit $10,000; Sales, credit $10,000, and Freight Out, debit $300; Cash, credit $300