On July 9, Neal Company Sells Goods on Credit to Al

On July 9, Neal Company sells goods on credit to Al Dolan for $4,000, terms 1/10, n/60.Neal receives payment on July 18.The entry by Neal on July 18 is:

A) $\begin{array} { l }\text {Cash}&4,000 \\ \text {Accounts Receivable }&&4,000 \\\end{array}$

B) $\begin{array} { l } \text { Cash }&4,000 \\ \text {Sales Discounts }&&40 \\ \text {Accounts Receivable }&&3,960 \\\end{array}$

C) $\begin{array} { l }\text { Cash }&3,960 \\ \text {Sales Discounts }& 40\\ \text {Accounts Receivable }&&4,000 \\\end{array}$

D) $\begin{array} { l }\text { Cash }&4,040 \\ \text { Sales Discounts}&&40 \\ \text {Accounts Receivable }&&4,000 \\\end{array}$