On February 3, Smart Company sold merchandise in the amount of $3,900 to Truman Company, with credit terms of 3/10, 1/30. The cost of the items sold is $2,725. 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 2,725 Cash Accounts receivable 2,725 3,900 Cash Accounts receivable 3,900