A debit to Sales Return and Allowances and a credit to A. Reflects an increase in amount due from a customer. B. Recognizes that a customer returned merchandise C. Requires a debit memorandum to recognize the customer's return. D. Is recorded when a customer takes a discount. E. Reflects a decrease in amount due to a supplier. On February 3, Smart Company sold merchandise in the amount of $5, 800 to Truman Company, with credit terms of 2/10, n/30. The cost of the items sold is $4,000. Smart the system. Truman pays the invoice on February 8, and takes the appropriate discount. The journal entry that Smart makes on February 8 is