Wildlife Wholesale Supply Sold Birdseed to a Retailer for $860

Wildlife Wholesale Supply sold birdseed to a retailer for $860, receiving cash at the time of sale. The cost of the birdseed was $370. When recording the collection from the customer, in its cash receipts journal, Wildlife would enter:

A) $860 in the Cash Dr. column; $860 in the Sales Cr. column; and $370 in the Cost of Goods Sold Dr./Inventory Cr. column.
B) $860 in the Cash Dr. column; $860 in the Sales Cr. column; and $370 in the Other Accounts Cr. column.
C) $370 in the Cash Dr. column and $370 in the Accounts Receivable Cr. column.
D) $860 in the Accounts Receivable Dr. column, $860 in the Cash Cr. column; and $370 in the Cost of Goods Sold Dr./Inventory Cr. column.
E) $860 in the Cash Dr. column and $860 in the Accounts Receivable Cr. column.