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 Chirp Corp makes on January 18 is: Cash 3,920 Sales discounts 80 Accounts receivable 4,000 Cash 5,800 Accounts receivable 5,800 Cash 5,684 Sales discounts 116 Accounts receivable 5,800 Cash 5,684 Accounts receivable 5,684