On November $26,20$X$1,$ Crackle Company sold goods on account to Pop Co$.$ for $$5,000$ with credit terms of $\frac{2}{10},$ net $30.$ Crackle uses the net method to record sales on account. Pop returned half of the goods on November $30$ and made payment in full on December $7.$ What is Crackle's journal entry to record the collection on account on December $7?$

Debit Cash $$2,500$; Credit Accounts Receivable $$2,500.$

Debit Cash $$2,500$; Credit Accounts Receivable $$2,425$; Credit Sales Discounts Forfeited $$75.$

Debit Cash $$2,525$; Credit Accounts Receivable $$2,425.$

Debit Cash $$2,425$; Debit Sales Discounts $$75$; Credit Accounts Receivable for $$2,500.$