On February $3,$ Rivera Company sold merchandise in the amount of $$3,900$ to Big

Company, with credit terms of $\frac{3}{10},\frac{n}{30}.$ The cost of the items sold is $$2,725.$ Rivera

uses the perpetual inventory system and the gross method. Big pays the invoice on

February $8$ and takes the appropriate discount. Prepare the journal entry that Rivera

makes on February $8.$