On February 3, Smart Company sold merchandise in the amount of $4,600 to Truman Company, with credit terms of 3/10, n/30. The cost of the items sold is $3,175. 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:

Cash 3,175 Accounts receivable 3,175

Cash 4,600 Accounts receivable 4,600

Cash 4,520 Sales discounts 80 Accounts receivable 4,600

Cash 3,095 Accounts receivable 3,095

Cash 4,462 Sales discounts 138 Accounts receivable 4,600