JULS On October 1, Robertson Company sold merchandise in the amount of $5,800 to Alberts, with credit terms of 2/10, n/30. The cost of the items sold is $4,000. Robertson uses the perpetual inventory system. Alberts pays the invoice on October 8 and takes the appropriate discount. The journal entry that Robertson makes on October 8 is: Cash Sales discounts Accounts receivable 5,684 116 5.800 O Cash Accounts receivable 5.684 5,684 3.920 Cash Sales discounts Accounts receivable 80 4,000 O Cash Accounts receivable 4,000 4.000 Cash Accounts receivable 5.800 5,800