On September 12 , Vandelay Company sold merchandise in the amount of $5,800 to Jepson Company, with credit terms of 2/10, n/30. The cost of the items sold is $4,000. Vandelay uses the periodic inventory system and the gross method of accounting for sales. On September 14 , Jepson returns some of the merchandise. The selling price of the merchandise is $500 and the cost of the merchandise returned is $350. Jepson pays the invoice on September 18 and takes the appropriate discount. The journal entry that Vandelay makes on September 18 is: Multiple Choice \begin{tabular}{|l|r|r|} \hline \multicolumn{1}{|c|}{ Account Title } & Debit & Credit \\ \hline Cash & 5,194 & \\ \hline Sales Discounts & 106 & \\ \hline Accounts Receivable & & 5,300 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|} \hline \multicolumn{1}{|c|}{ Account Title } & Debit & Credit \\ \hline Cash & 5,800 & \\ \hline Accounts Receivable & & 5,800 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|} \hline \multicolumn{1}{|c|}{ Account Title } & Debit & Credit \\ \hline Cash & 4,000 & \\ \hline Accounts Receivable & & 4,000 \\ \hline \end{tabular}