On September 12, Ryan Company sold merchandise in the amount of $5,800 to Johnson Company, with credit terms of 2/10, n/30. The cost of the items sold is $4,000. 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	3,920
Sales discounts	80
Accounts receivable		4,000

Cash	5,800
Accounts receivable		5,800

Cash	5,684
Sales discounts	116
Accounts receivable		5,800

Cash	4,000
Accounts receivable		4,000

Cash	5,684
Accounts receivable		5,684