Owens Jewelers Uses the Perpetual Inventory System $$\begin{array} { | c | r | r | } \hline \text { Sales Revenue } & 7,000 & \\\hline \text { Accounts Receivable } & & 7,000 \\\hline\end{array}$$

Owens Jewelers uses the perpetual inventory system.On April 2,Owens sold merchandise with a cost of $2,500 for $7,000 to a customer on account with terms of 2/15,n/30.Which of the following journal entries correctly records the sales revenue?

A) $$\begin{array} { | c | r | r | } \hline \text { Sales Revenue } & 7,000 & \\\hline \text { Accounts Receivable } & & 7,000 \\\hline\end{array}$$
B) $$\begin{array} { | c | r | r | } \hline \text { Sales Revenue } & 7,000 & \\\hline \text { Cost of Goods Sold } & & 7,000 \\\hline\end{array}$$
C) $$\begin{array} { | c | r | r | } \hline \text { Accounts Receivable } & 2,500 & \\\hline \text { Sales Revenue } & & 2,500 \\\hline\end{array}$$
D) $$\begin{array} { | c | r | r | } \hline \text { Accounts Receivable } & 7,000 & \\\hline \text { Sales Revenue } & & 7,000 \\\hline\end{array}$$