please help asap!

On February 3, Smart Company sold merchandise in the amount of $4,300 to Truman Company, with credit terms of 3/10,n/30. The cost of the items sold is $2,970. Smart uses the perpetual inventory system and the gross method. Truman pays the invoice on February 8 , and takes the appropriate discount. The journal entry that Smart makes on February 8 is: \begin{tabular}{|c|c|c|} \hline Account Title & Debit & Credit \\ \hline Cash & 4,300 & \\ \hline Accounts Receivable & & 4,300 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|} \hline Account Title & Debit & Credit \\ \hline Cash & 2,970 & \\ \hline Accounts Receivable & & 2,970 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|} \hline Account Title & Debit & Credit \\ \hline Cash & 2,890 & \\ \hline Accounts Receivable & & 2,890 \\ \hline \end{tabular} \begin{tabular}{|l|r|r|} \hline \multicolumn{1}{|c|}{ Account Title } & Debit & Credit \\ \hline Cash & 4,220 & \\ \hline Sales Discounts & 89 & \\ \hline Accounts Receivable & & 4,309 \\ \hline \end{tabular} \begin{tabular}{|l|r|r|} \hline \multicolumn{1}{|c|}{ Account Title } & \multicolumn{1}{|c|}{ Debit } & Credit \\ \hline Cash & 4,171 & \\ \hline Sales Discounts & 129 & \\ \hline Accounts Receivable & & 4,300 \\ \hline \end{tabular}