Save & Exit Su On February 3, Smart Company sold merchandise in the amount of $3,900 to Truman Company, with credit terms of 3/10, n/30. The cost of the items sold is $2,725. 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: Multiple Choice Cash Accounts receivable 2,725 2,725 3,900 Cash Accounts receivable 3,900 Cash Sales discounts Accounts receivable 3,820 82 3,902 2,645 Cash Accounts receivable 2,645 3,783 117 Cash Sales discounts Accounts receivable 3,900