单选题 ABC Co sold goods with a list price of $4,500 to Black 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,Black was expected to take advantage of the early settlement terms offered.If, on this occasion, Black did not pay within 7 days and was not eligible for the settlement discount, what accounting entries should be made by ABC Co to record settlement of the amount outstanding?( )