Argyle Company Uses a Cash Receipts Journal (Periodic System)as Shown

Argyle Company uses a cash receipts journal (periodic system) as shown below.
$$\begin{array} { | l | l | l | l | l | l | l | l | } \hline \text { Date } & \begin{array} { c } \text { Account } \\\text { Credited }\end{array} & \text { Explanation } & \text { Cash Dr. } & \begin{array} { c } \text { Sales Disc. } \\\text { Dr. }\end{array} & \begin{array} { c } \text { Accounts } \\\text { Receivable } \\\text { Cr. }\end{array} & \text { Sales Cr. } & \begin{array} { c } \text { Other } \\\text { Accounts } \\\text { Cr. }\end{array} \\\hline & & & & & & & \\\hline\end{array}$$
How would the following transactions be recorded in this cash receipt journal?
$\bullet$ 12/10 Sold merchandise to Sock Company for $9,260 cash (cost is $5,556)
$\bullet$ 12/11 Sold merchandise on credit to Gardner,Inc,Invoice No.873,for $7,000 (cost is $4,200) Terms are 2/10,N/30.

A)
$$\begin{array} { | c | l | l | l | l | l | l | l | } \hline{ \text { Date } } & \begin{array} { c } \text { Account } \\\text { Credited }\end{array} & \text { Explanation } & \text { Cash Dr. } & \begin{array} { c } \text { Sales Disc. } \\\text { Dr. }\end{array} & \begin{array} { c } \text { Accounts } \\\text { Receivable } \\\text { Cr. }\end{array} & \text { Sales Cr. } & \begin{array} { c } \text { Other } \\\text { Accounts } \\\text { Cr. }\end{array} \\\hline 12 / 10 & \text { Sales } & \text { Cash Sales } & \mathbf { 9 , 2 6 0 } & & & & \\\hline 12 / 11 & \text { Sales } & \text { Credit Sales } & & & 7,000 & & \\\hline\end{array}$$
B)
$$\begin{array} { | l | l | l | l | l | l | l | l | } \hline { \text { Date } } & \begin{array} { c } \text { Account } \\\text { Credited }\end{array} & \text { Explanation } & \text { Cash Dr. } & \begin{array} { c } \text { Sales Disc. } \\\text { Dr. }\end{array} & \begin{array} { c } \text { Accounts } \\\text { Receivable } \\\text { Cr. }\end{array} & \text { Sales Cr. } & \begin{array} { c } \text { Other } \\\text { Accounts } \\\text { Cr. }\end{array} \\\hline 12 / 10 & \text { Sales } & \text { Cash Sales } & 9,260 & & & 9,260 & \\\hline 12 / 11 & \text { Sales } & \text { Credit Sales } & & 140 & 6,860 & & \\\hline\end{array}$$
C)
$$\begin{array} { | l | l | l | l | l | l | l | l | } \hline { \text { Date } } & \begin{array} { c } \text { Account } \\\text { Credited }\end{array} & \text { Explanation } & \text { Cash Dr. } & \begin{array} { c } \text { Sales Disc. } \\\text { Dr. }\end{array} & \begin{array} { c } \text { Accounts } \\\text { Receivable } \\\text { Cr. }\end{array} & \text { Sales Cr. } & \begin{array} { c } \text { Other } \\\text { Accounts } \\\text { Cr. }\end{array} \\\hline 12 / 10 & \text { Sales } & \text { Cash Sales } & 9,260 & & & 9,260 & \\\hline 12 / 11 & \text { Sales } & \text { Credit Sales } & & 140 & 6,860 & 7,000 & \\\hline\end{array}$$
D)
$$\begin{array} { | c | l | l | l | l | l | l | l | } \hline \text { Date } & \begin{array} { c } \text { Account } \\\text { Credited }\end{array} & \text { Explanation } & \text { Cash Dr. } & \begin{array} { c } \text { Sales Disc. } \\\text { Dr. }\end{array} & \begin{array} { c } \text { Accounts } \\\text { Receivable } \\\text { Cr. }\end{array} & \text { Sales Cr. } & \begin{array} { c } \text { Other } \\\text { Accounts } \\\text { Cr. }\end{array} \\\hline 12 / 10 & \text { Sales } & \text { Cash Sales } & \mathbf { 9 , 2 6 0 } & & & & \mathbf { 9 , 2 6 0 } \\\hline & & & & & & & \\\hline\end{array}$$
E)
$$\begin{array} { | c | l | l | l | l | l | l | l | } \hline \text { Date } & \begin{array} { c } \text { Account } \\\text { Credited }\end{array} & \text { Explanation } & \text { Cash Dr. } & \begin{array} { c } \text { Sales Disc. } \\\text { Dr. }\end{array} & \begin{array} { c } \text { Accounts } \\\text { Receivable } \\\text { Cr. }\end{array} & \text { Sales Cr. } & \begin{array} { c } \text { Other } \\\text { Accounts } \\\text { Cr. }\end{array} \\\hline 12 / 10 & \text { Sales } & \text { Cash Sales } &9 , 2 6 0& & & 9,260 & \\\hline & & & & & & & \\\hline\end{array}$$