On October 1,Robertson Company Sold Inventory in the Amount of $5,800

On October 1,Robertson Company sold inventory in the amount of $5,800 to Alberta,Inc.with credit terms of 2/10,n/30.The cost of the items sold is $4,000.Robertson uses a periodic inventory system.Alberta pays the invoice on October 8 and takes the appropriate discount.What journal entry will be recorded by Robertson on October 8?

A) Debit Cash and credit Accounts Receivable for $5,800.
B) Debit Cash and credit Accounts Receivable for $4,000.
C) Debit Cash for $3,920,debit Sales Revenue for $80,and credit Accounts Receivable for $4,000.
D) Debit Cash for $5,684,debit Sales Revenue for $116,and credit Accounts Receivable for $5,800.