On February $3,$ Smart Company sold merchandise in the amount of $$4,500$ to Truman Company, with credit terms of $\frac{1}{10},\frac{n}{30}.$ The cost of the items sold is $$3,100.$ Smart uses the perpetual inventory system. Truman pays the invoice on February $8$ and takes the appropriate discount. The journal entry that Smart makes on February $8$ is:

dr$.$ Cash $4,455,$ dr$.$ Sales Discounts $45,$ cr$.$ Accounts Receivable $4,500$

dr$.$ Cash $4,500,$ cr$.$ Accounts Receivable $4,500$

dr$.$ Cash $4,420,$ dr$.$ Sales Discounts $31,$ cr$.$ Accounts Receivable $4,451$

dr$.$ Cash $3,100,$ cr$.$ Accounts Receivable $3,100$