Trade discounts allowed

Hello.

is the following entry correct in this case?

“Trade discounts allowed should be deducted from the gross sales price, so that sales for the
period will be reported in the trading account at their invoice value.
For example, Company B sells inventory on credit to Customer A at a gross sale price of $100 and
offers a trade discount of 10% to the customer. The double entry for the sale is as follows:
DEBIT Income $90
CREDIT Trade receivables $90”

? think the entry should be as follows:

DEBIT Trade receivables $90
CREDIT Income $90
Thanx in advance!