On October 1, Robertson Company sold inventory in the amount of $5,800 to Alberta, Inc. with credit terms of 2/10, n/30. The cost of the items sold is $4,000. Robertson uses a periodic inventory system. Alberta pays the invoice on October 8 and takes the appropriate discount. What journal entry will be recorded by Robertson on October 8?

a. Debit Cash for $3,920, debit Sales Discounts for $80, and credit Accounts Receivable for $4,000

b. Debit Cash and credit Accounts Receivable for $4,000

c. Debit Cash and credit Accounts Receivable for $5,800

d. Debit Cash for $5,684, debit Sales Discounts for $116, and credit Accounts Receivable for $5,800