On February 3, Smart Company sold merchandise in the amount of $2,700 to Truman Company, with credit terms af 1/10, n/30. The cost of the items sold is $1,865. 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 Cash Sales discounts 2,620 Accounts receivable 2,639 Cash 2,700 Accounts receivable 2,700 Cash 1,865 Accounts receivable 1,865 Cash 2, 673 Sales discounts Accounts receivable 2,700 Cash ,785 Accounts receivable 1,785