Archer Manufacturing Had Sales for the Week of $3,145, of Which

Archer Manufacturing had sales for the week of $3,145, of which $2,500 was on credit and $645 in cash sales. The cost of the merchandise sold was $1,716. The journal entries would include a:

A) debit to Cost of Goods Sold for $1,716; credit to Inventory for $1,716.
B) debit to Cash for $3,145, credit to Sales for $3,145.
C) debit to Cash for $3,145 and a credit to Cost of Goods Sold for $3,145.
D) debit to Cost of Goods Sold for $1,716; credit to Sales of $1,716.