单选题 ABC Co sold goods with a list price of $3,700 to White which was subject to trade discount of 5% and early settlement discount of 4% if the invoice was paid within 7 days. The normal credit period available to credit customers is 30 days from invoice date. At the point of sale White was not expected to pay early and take advantage of the early settlement terms offered.If, as expected, White did not pay within the settlement discount period, what accounting entries should be made by ABC Co to record settlement of the amount outstanding?( )