Sold merchandise that cost $800 to art co. For $1200 under credit terms of 2/15, n/60,FOB shipping p

Sold merchandise that cost $800 to art co. For $1200 under credit terms of 2/15, n/60,FOB shipping point, invoice dated July 19. How do I get
Cash credit/debit
Sales discounts. credit/debit
Accounts receivable-Art. credit/debit

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