Puzzle Company Sold Merchandise on Credit with a List Price

Puzzle Company sold merchandise on credit with a list price of $75,000. Terms were 3/10, n/30. Given the indicated sales discounts methods in the responses, which entry is correct?

A) Gross Price Method
Accounts Receivable 72,750
Sales 72,750

B) Net Price Method
Accounts Receivable 72,750
Sales 72,750

C) Net Price Method
Accounts Receivable 75,000
Sales 75,000

D) Gross Price Method
Accounts Receivable 72,000
Sales 72,000