Merchandise Was Sold on Credit for $3,000, Terms 1/10, N/30

Merchandise was sold on credit for $3,000, terms 1/10, n/30. How should the seller record the cash collection?

A) Debit Cash, $3,000, and credit Accounts Receivable, $3,000, if collected within the discount period.
B) Debit Cash, $3,000, and credit Accounts Receivable, $2,970, and Sales Discounts, $30, if collected within the discount period.
C) Debit Cash, $3,000, and credit Accounts Receivable, $2,970, and Sales Discounts, $30, if collected after the discount period.
D) Debit Cash, $3,000, and credit Accounts Receivable, $3,000, if collected after the discount period.