On January 12, Chirp Corp sold merchandise in the amount of $5,800 to Seeds and Company, with credit terms of 2/10, n/30. The cost of the items sold is $4,000. Chirp Corp uses the perpetual inventory system. Seeds and Company pays the invoice on January 18, and takes the appropriate discount. The journal entry that Seeds and Company makes on January 18 is: Cash Accounts receivable Purchases Cash Accounts payable Cash Merchandise inventory Cash Purchases discounts Accounts payable 5,684 5,684 5,684 5,800 5,684 116 5,684 116 5,684 5,800