Garza Company had sales of $140,200, sales discounts of $2,100, and sales returns of $3,365, Garza Company's net sales equals: On February 3, Smart Company sold merchandise in the amount of $5,800 to Truman Company, with cre terms of 2/10, n/30. The cost of the items sold is $4,000. Smart uses the perpetual inventory system and gross method. Truman pays the invoice on February 8, and takes the appropriate discount. The journal e that Smart makes on February 8 is