3. Sman Company sold merchandise in the amount of $5,800 to Tuman Company, with credit terms of 2/10, n/30. The cost of the tems sold is i the gross method. Truman pays the invoice on February 8, and takes the appropriate discount. The journal $4,000. Smart uses the perpetual inventory system and entry that Smart makes on February 8 Is Mutple Choice receivable Sales discounts Accounts receivable hc counts receivable