On March 12,Klein Company Sold Merchandise in the Amount of $7,800

On March 12,Klein Company sold merchandise in the amount of $7,800 to Babson Company,with credit terms of 2/10,n/30.The cost of the items sold is $4,500.Klein uses the perpetual inventory system and the gross method of accounting for sales.
-The journal entry or entries that Klein will make on March 12 is:

A) $$\begin{array} { | l | r | r | } \hline \text { Sales } & 7,800 & \\\hline \text { Accounts receivable } & & 7,800 \\\hline\end{array}$$
B) $$\begin{array} { | l | r | r | } \hline \text { Sales } & 7,800 & \\\hline \text { Accounts receivable } & & 7,800 \\\hline \text { Cost of goods sold } & 4,500 & \\\hline \text { Merchandise Inventory } & & 4,500 \\\hline\end{array}$$
C) $$\begin{array} { | l | r | r | } \hline \text { Accounts receivable } & 7,800 & \\\hline \text { Sales } & & 7,800 \\\hline\end{array}$$
D) $$\begin{array} { | l | r | r | } \hline \text { Accounts receivable } & 7,800 & \\\hline \text { Sales } & & 7,800 \\\hline \text { Cost of goods sold } & 4,500 & \\\hline \text { Merchandise Inventory } & & 4,500 \\\hline\end{array}$$
E) $$\begin{array} { | l | r | r | } \hline \text { Accounts receivable } & 4,500 & \\\hline \text { Sales } & & 4,500 \\\hline\end{array}$$