On February 3, Smart Company sold merchandise in the amount of $2,000 to Truman Company, with credit terms of 2/10, n/30. The cost of the items sold is $1,380. Smart uses the perpetual inventory system and the gross method. Truman pays the invoice on February 8, and takes the appropriate discount. The journal entry that Smart makes on February 8 is: Multiple Choice 2,000 Cash Accounts receivable 2,000 1,300 Cash Accounts receivable 1,300 Cash Sales discounts Accounts receivable 1,92el 281 1,948 Cash Sales discounts Accounts receivable 1,960 40 2,000 1,380 Cash Accounts receivable 1,380