Brownlee Ltd Is a Newly Established Retail Store Selling Plumbing

Brownlee Ltd is a newly established retail store selling plumbing hardware. Shown below are ledger accounts in T-account form, with entries made for the first three months of business.

What do transactions (6A) and (6B) represent?

A) Sale of goods on credit and later collection of cash
B) Sale of goods on credit and for cash
C) Receipt of cash and purchase of inventory
D) Sale of goods for cash