On February 3, Smart Company sold merchandise in the amount of $2,100 to Kennedy Company, with credit terms of 1/10, n/30. The cost of the items sold is $1,450. Smart uses the perpetual inventory system and the gross method. Kennedy pays the invoice on February 8 and takes the appropriate discount. The journal entry that Smart makes on February 8 is: Multiple Choice Account Title Debit Credit Cash 1,450 Accounts Receivable 1,450 Account Title Debit Credit Cash 2,100 Accounts Receivable 2,100 Account Title Debit Credit Cash 2,020 Sales discounts 15 Accounts Receivable 2,035 Account Title Debit Credit Cash 1,370 Accounts Receivable 1,370 Account Title Debit Credit Cash 2,079 Sales discounts 21 Accounts Receivable 2,100