On September 12, Ryan Company sold merchandise in the amount of $6,600 to Johnson Company, with credit terms of 2/10, n/30. The cost of the items sold is $4,400. 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:

Multiple Choice

• Cash	6,600
  Accounts receivable		6,600

• Cash	4,400
  Accounts receivable		4,400

• Cash	4,312
  Sales discounts	88
  Accounts receivable		4,400

• Cash	6,468
  Sales discounts	132
  Accounts receivable		6,600

• Cash	6,468
  Accounts receivable		6,468