On February 3. Smart Company sold merchandise in the amount of $1,900 to Truman Company, with credit terms of 3/10, n/30. The cost of the items sold is $1,310. 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 1.3101 Cash Accounts receivable 1,310 Cash Sales discounts Accounts receivable 1,8201 391 1,859 1,900 Cash Accounts receivable 1,900 1,843 Cash Sales discounts Accounts receivable 1,900 1,2301 Cash Accounts receivable 1.230