On 14 April 2012,Dragoon Ltd Sells on Credit $8000 of Merchandise

On 14 April 2012,Dragoon Ltd sells on credit $8000 of merchandise that had cost $5000.Which of the following journal entries would Dragoon Ltd make on 14 April 2012?

A) DR Cost of goods sold $\quad$$\quad$ $5000 $\quad$$\quad$ CR Inventory $\quad$$\quad$$\quad$ $5000
B) DR Accounts receivable $\quad$ $8000 $\quad$$\quad$ CR Sales $\quad$$\quad$$\quad$$\quad$$\quad$ $8000
C) DR Cash $\quad$$\quad$$\quad$$\quad$$\quad$$\quad$ $8000 $\quad$$\quad$ CR Accounts receivable $8000
D) both A and B.