please answer this question as soon as possible

On April 4, Fignola Company (FC) sold sweaters to one of its customers for Dollar 65,000 on credit terms of \\( 3 / 15 \\), net 30 . On April 8 , the customer contacted FC to say that the sweater colours did not match their original order. FC reached an agreement with the customer to keep the shipment and FC granted the customer a price reduction of Dollar 3,000. The customer paid the outstanding bill on April 15. The journal entry to be made by FC on April 15 is A) Debit Cash Dollar 60,140; Debit Sales Discounts Dollar 1,860; Credit Accounts Receivable Dollar 62,000 B) Debit Sales Returns and Allowances Dollar 3,000; Credit Accounts Receivable Dollar 3,000 C) Debit Accounts Receivable Dollar 62,000; Credit Sales Revenue Dollar 62,000 D) Debit Cash Dollar 62,000; Credit Accounts Receivable Dollar 62,000