Which of the Following Journal Entries Correctly Records the Collection $\quad$

Which of the following journal entries correctly records the collection of an account receivable for which a 1% sales discount was recorded at the time of collection?

A) Cash
Sales discounts
$\quad$ $\quad$ Accounts receivable
B) Cash
Bad debt expense
$\quad$ $\quad$ Accounts receivable
C) Cash
$\quad$ Sales discounts
$\quad$ Accounts receivable
D) Cash
$\quad$ Gross profit
$\quad$ Accounts receivable