I was wondering how I record the second entry (customers paid for the merchandise sold in event 3a within the discount period) on a balance sheet and...

I was wondering how I record the second entry (customers paid for the merchandise sold in event 3a within the discount period) on a balance sheet and income statement

Sold merchandise for $93,000 under terms 1/10, n/30.

The customers paid for the merchandise sold in Event 3a within the discount period. Recognized the sales discount.