Argyle Company Uses a Cash Receipts Journal (Periodic System)as Shown

Argyle Company uses a cash receipts journal (periodic system) as shown below:
$$\begin{array} {|c|c|c|c|c|c|c|c| } \hline & & & & & \text{ Accounts } & & \text{ Other }\\ & \text{ Account } & & & \text{ Sales } & \text{ Receivable } & & \text{ Accounts }\\\text{ Date } & \text{ Credited } & \text{ Explanation } & \text{ Cash Dr. } & \text{ Disc. Dr } & \text{ Cr. } & \text{ Sales Cr. } & \text{ Cr. }\\\hline\\\hline\end{array}$$
How would the following transactions be recorded in this cash receipt journal?
$\bullet$ 12/10 Sold merchandise to Sock Company for $9,260 cash (cost is $5,556)
$\bullet$ 12/11 Sold merchandise on credit to Gardner,Inc,invoice no.873,for $7,000 (cost is $4,200) .Terms are 2/10,n/30.

A) $$\begin{array} {|c|c|c|c|c|c|c|c| } \hline & & & & & \text{ Accounts } & & \text{ Other }\\ & \text{ Account } & & & \text{ Sales } & \text{ Receivable } & & \text{ Accounts }\\\text{ Date } & \text{ Credited } & \text{ Explanation } & \text{ Cash Dr. } & \text{ Disc. Dr } & \text{ Cr. } & \text{ Sales Cr. } & \text{ Cr. }\\\hline 12 / 10 & \text{Sales} & \text{ Cash Sales } & 9,260 \\\hline 12 / 11 & \text{Sales} & \text{ Credit Sales } &&&7,000 \\\hline\end{array}$$
B) $$\begin{array} {|c|c|c|c|c|c|c|c| } \hline & & & & & \text{ Accounts } & & \text{ Other }\\ & \text{ Account } & & & \text{ Sales } & \text{ Receivable } & & \text{ Accounts }\\\text{ Date } & \text{ Credited } & \text{ Explanation } & \text{ Cash Dr. } & \text{ Disc. Dr } & \text{ Cr. } & \text{ Sales Cr. } & \text{ Cr. }\\\hline 12 / 10 & \text{Sales} & \text{ Cash Sales } & 9,260&&&9,260 \\\hline 12 / 11 & \text{Sales} & \text{ Credit Sales } &&140&6,860\\\hline\end{array}$$
C) $$\begin{array} {|c|c|c|c|c|c|c|c| } \hline & & & & & \text{ Accounts } & & \text{ Other }\\ & \text{ Account } & & & \text{ Sales } & \text{ Receivable } & & \text{ Accounts }\\\text{ Date } & \text{ Credited } & \text{ Explanation } & \text{ Cash Dr. } & \text{ Disc. Dr } & \text{ Cr. } & \text{ Sales Cr. } & \text{ Cr. }\\\hline 12 / 10 & \text{Sales} & \text{ Cash Sales } &9,260&&& 9,260 \\\hline 12 / 11 & \text{Sales} & \text{ Credit Sales } &&140&6,860&7,000 \\\hline\end{array}$$
D) $$\begin{array} {|c|c|c|c|c|c|c|c| } \hline & & & & & \text{ Accounts } & & \text{ Other }\\ & \text{ Account } & & & \text{ Sales } & \text{ Receivable } & & \text{ Accounts }\\\text{ Date } & \text{ Credited } & \text{ Explanation } & \text{ Cash Dr. } & \text{ Disc. Dr } & \text{ Cr. } & \text{ Sales Cr. } & \text{ Cr. }\\\hline 12 / 10 & \text{Sales} & \text{ Cash Sales } &9,260&&&& 9,260 \\\hline \\\hline\end{array}$$
E) $$\begin{array} {|c|c|c|c|c|c|c|c| } \hline & & & & & \text{ Accounts } & & \text{ Other }\\ & \text{ Account } & & & \text{ Sales } & \text{ Receivable } & & \text{ Accounts }\\\text{ Date } & \text{ Credited } & \text{ Explanation } & \text{ Cash Dr. } & \text{ Disc. Dr } & \text{ Cr. } & \text{ Sales Cr. } & \text{ Cr. }\\\hline 12 / 10 & \text{Sales} & \text{ Cash Sales } &9,260&&& 9,260 \\\hline \\\hline\end{array}$$