Sunland Retail Inc. sold merchandise for $1400 subject to credit terms of 38,n30....

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Accounting

Sunland Retail Inc. sold merchandise for $1400 subject to credit terms of 38,n30. 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
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