On October 1, Whaley Company sold merchandise in the amount of $2,000 to Lee Company, with credit terms of 2/10, n/30. The cost of the items sold is $1,380. Whaley uses the perpetual inventory system. Lee pays the invoice on October 8, and takes the appropriate discount. The journal entry that Whaley makes on October 8 is:

Cash	1,960
Sales discounts	40
Accounts receivable		2,000

Cash	1,380
Accounts receivable		1,380

Cash	1,960
Accounts receivable		1,960

Cash	2,000
Accounts receivable		2,000

Cash	1,300
Sales discounts	80
Accounts receivable		1,380