Sunshine Solar Solutions made a sale to Rainy Day Umbrella Co. for $5,000 on December 10, 2023. As the year-end was approaching, Sunshine Solar Solutions aimed to brighten things up and encourage prompt payment by offering discounts that were as refreshing as a summer shower. The invoices specified the payment terms as 3/10 net 45. Rainy Day Umbrella Co. paid the invoice on January 20, 2024. Required: what amount is recorded to cash discount at the time of cash collection under the if the company uses (a) the gross method or (b) the net method