On September 12, Vander Company, Inc. sold merchandise in the amount of $5,800 to Jepson Company on credit with terms of 2/10, n/30. The cost of the items sold is $4,000. Vander uses the gross method of accounting for sales and a periodic inventory system. 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 Vander makes on September 18 is:

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

Cash	5,800
Accounts receivable		5,800

Cash	4,000
Accounts receivable		4,000

Cash	5,684
Accounts receivable		5,684

Cash	5,194
Sales discounts	106
Accounts receivable		5,300