On the 15^th February a Hotel Sold Four Cases of Wine

On the 15^th February a hotel sold four cases of wine at a conference function for $2,160 cash. The four cases cost the hotel $1,000 on the 1^st February. The set of accounting entries that would be recorded when the cases were sold on the 15^th February are:

A) Debit revenue $2,160; Credit cash $2,160
Debit Inventory $1,000; Credit cost of goods sold $1,000
B) Debit Inventory $1,000; Credit cash $1,000
Debit cash $2,160; Credit revenue $2,160
C) Debit inventory $1,000; Credit cash $1,000
Debit cost of goods sold $1,000; Credit inventory $1,000
D) Debit cash $2,160; Credit revenue $2,160
Debit cost of goods sold $1,000; Credit inventory $1,000
E) Debit inventory $1,000; Credit cash $1,000
Debit cash $1,000; Credit revenue $1,000