On October 4, 2010, Terry Corporation Had Credit Sales Transactions

On October 4, 2010, Terry Corporation had credit sales transactions of $2,800 from merchandise having cost $1,900. The entries to record the day's credit transactions include a

A) debit of $2,800 to Merchandise Inventory.
B) credit of $2,800 to Sales.
C) debit of $1,900 to Merchandise Inventory.
D) credit of $1,900 to Cost of Goods Sold.