Which of the Following Entries or Sets of Entries Would $\begin{array}{lrr} \text { Debtors.} &200,000\\ \text {Sales. } &200,000\\\end{array}$

Which of the following entries or sets of entries would record sales for the month of July of goods costing £119,000 for £200,000:
A. $\begin{array}{lrr} \text { Debtors.} &200,000\\ \text {Sales. } &200,000\\\end{array}$


b. $\begin{array}{lrr} \text { Debtors } &20,000\\ \text {Sales } &200,000\\ \text {Cost of Goods Sold } &119,000\\ \text {Work in Process } &119,000\\\end{array}$
c. $\begin{array}{lrr} \text { Cost of Goods Sold } &119,000\\ \text { Net Operating Income } &81,000\\ \text { Sales } &200,00\end{array}$
d. $\begin{array}{lrr} \text {Debtors } &200,000\\ \text {Sales } &200,000\\ \text { Cost of Goods Sold } &119,000\\ \text {Finished Goods } &119,000\\\end{array}$

A) Option A
B) Option B
C) Option C
D) Option D