When a Retailer Sells Merchandise on Account, the General Entry

When a retailer sells merchandise on account, the general entry for the sales price would be:

A) debiting Accounts Receivable and crediting Sales Revenue.
B) debiting Accounts Receivable and crediting Inventory.
C) debiting Accounts Receivable and crediting Cost of Goods Sold.
D) debiting Cost of Goods Sold and crediting Sales Revenue.