On September 12, Vander Company sold merchandise in the amount of $4,400 to Jepson Company, with credit terms of 2/10, n/30. The cost of the items sold is $3,035. Vander 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 $380 and the cost of the merchandise returned is $265. Jepson pays the invoice on September 18, and takes the appropriate discount. The journal entry that Vander makes on September 18 is: Multiple Choice Account Title Cash Debit 4,319.60 Credit Sales Discounts 80.40 Accounts Receivable 4,400.00 Account Title Debit Credit Cash 3,035.00 Accounts Receivable 3,035.00 Account Title Cash Sales Discounts Debit 3,939.60 80.40 Credit Accounts Receivable 4,020.00 Account Title Cash Debit 4,319.60 Credit Accounts Receivable 4,319.60 Account Title Cashi Debit 4,400.00 Credit Accounts Receivable 4,400.00