Sunland Retail Inc. sold merchandise for $$1400$ subject to credit terms of $\frac{3}{8},\frac{n}{30}.$ Which one of the following is part of the journal entry made by Sunland Retail to record the collection in full within the discount period in a perpetual inventory system?

$$ Credit to Accounts Receivable for $$1442$

Debit to Cash for $$1442$

Credit to Inventory for $$42$

Debit to Sales Discounts for $$42$