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. Jepson pays the invoice on September 18, and takes the appropriate discount. The journal entry that Vander makes on September 18 is: O Cash 3,920 80 Sales discounts Accounts receivable 4,000 O 5,684 Cash Sales discounts 116 Accounts receivable 5,800 Cash 5,800 Accounts receivable 5,800 Cash 4,000 Accounts receivable 4,000 O 5,684 Cash Accounts receivable 5,684