The Local Mini Mart Makes Cash Sales of $8,000 on April

The local Mini Mart makes cash sales of $8,000 on April 5, 2019. The journal entry to record the transaction would be to ________. The firm uses the periodic inventory system.

A) $$\begin{array} { | c | r | r | } \hline \text { Cash } & 8,000 & \\\hline \text { Sales Revenue } & & 8,000 \\\hline\end{array}$$
B) $$\begin{array} { | c | l | l | } \hline \text { Sales Revenue } & 8,000 & \\\hline \text { Cash } & & 8,000 \\\hline\end{array}$$
C) $$\begin{array} { | c | l | l | } \hline \text { Accounts Receivable } & 8,000 & \\\hline \text { Sales Revenue } & & 8,000 \\\hline\end{array}$$
D) $$\begin{array} { | c | r | r | } \hline \text { Cash } & 8,000 & \\\hline \text { Accounts Receivable } & & 8,000 \\\hline\end{array}$$