On February 3,Smart Company Sold Merchandise in the Amount of $5,800

On February 3,Smart Company sold merchandise in the amount of $5,800 to Truman Company,with credit terms of 2/10,n/30.The cost of the items sold is $4,000.Smart uses the perpetual inventory system and the gross method.Truman pays the invoice on February 18,and takes the appropriate discount.The journal entry that Smart makes on February 18 is:

A) $$\begin{array} { | l | r | r | } \hline \text { Cash } & 5,800 & \\\hline \text { Accourits receivable } & & 5,800 \\\hline\end{array}$$
B) $\begin{array}{|l|r|r|}\hline \text { Cash } & 4,000 & \\\hline \text { Accounts receivable } & & 4,000 \\\hline\end{array}$
C) $\begin{array}{|l|r|r|}\hline \text { Cash } & 3,920 & \\\hline \text { Sales discounts } & 80 & \\\hline \text { Accounts receivable } & & 4,000 \\\hline\end{array}$
D) $$\begin{array} { | l | r | r | } \hline \text { Cash } & 5,684 & \\\hline \text { Accourits receivable } & & 5,684 \\\hline\end{array}$$
E) $\begin{array}{|l|r|r|}\hline \text { Cash } & 5,684 & \\\hline \text { Sales discounts } & 116 & \\\hline \text { Accounts receivable } & & 5,800 \\\hline\end{array}$