On September 12, Ryan Company sold merchandise in the amount of $9,800 to Johnson Company, with credit terms of 3/10, n/30. The cost of the items sold is $6,000. Ryan uses the periodic inventory system and the net method of accounting for sales. Johnson pays the invoice on September 18, and takes the appropriate discount. The journal entry that Ryan makes on September 18 is:

• Cash	5,820
  Sales discounts	180
  Accounts receivable		6,000

• Cash	9,506
  Sales discounts	294
  Accounts receivable		9,800

• Cash	9,800
  Accounts receivable		9,800

• Cash	9,506
  Accounts receivable		9,506

• Cash	6,000
  Accounts receivable		6,000