Ignacio Company sold goods on account for to Gabrielle Inc. on February $2,20$X$1$ with credit terms of $2/10,$ net $30.$ The goods had a selling price of $$1,000$ a cost to Ignacio or $$600.$ Ignacio uses the gross method to record sales on account. Gabrielle returned $$250$ of goods and paid the account in full on February $7.$ What journal entry will Ignacio make to record the collection of the account?

Debit Cash $$735$; Debit Sales Discounts $$15$; Credit Accounts Receivable $$750.$

Debit Cash $$735$; Debit Sales Revenue $$15$; Credit Accounts Receivable $$750.$

Debit Cash $$750$; Credit Accounts Receivable $$750.$

Debit Cash $$885,$ Debit Sales Discounts $$15,$ Credit Accounts Receivable $$1,000.$