Companies That Offer Cash Discounts for Prompt Payment and Use

Companies that offer cash discounts for prompt payment and use the gross method to account for them journalize the discount by

A) deducting the discount from the gross accounts receivable account.
B) using a separate account called Cash Discounts on Sales.
C) using a separate account called Trade Discounts on Sales.
D) adding the discount to the gross accounts receivable account.
E) deducting the discount from the revenue account.