Neal Company uses the perpetual system of inventory. On July 9, Neal Company sells goods on credit to Al Dolan for $4,000, terms 1/10, n/60. Neal receives payment on July 18. The entry by Neal on July 18 to record the receipt of payment is: O Cash 4,000 Accounts Receivable 4,000 Cash 4,000 Sales Discounts 40 Accounts Receivable 3,960 Cash 3,960 Sales Discounts 40 Accounts Receivable 4,000 Cash 4,040 Sales Discounts 40 Accounts Receivable 4,000