On October 1,Robertson Company Sold Merchandise in the Amount of $5,800

On October 1,Robertson Company sold merchandise in the amount of $5,800 to Alberts,with credit terms of 2/10,n/30.The cost of the items sold is $4,000.Robertson uses the perpetual inventory system.The journal entry or entries that Robertson will make on October 1 is:

A)
$\begin{array}{|l|r|r|}\hline\text { Sales } & 5,800 & \\\hline \text { Accounts receivable } & & 5,800\\\hline\end{array}$

B)
$$\begin{array} { | l | r | r | } \hline \text { Sales } & 5,800 & \\\hline \text { Accounts receivable } & & 5,800 \\\hline \text { Cost of goods sold } & 4,000 & \\\hline \text { Merchandise Inventory } & & 4,000 \\\hline\end{array}$$
C)
$$\begin{array} { | l | r | r | } \hline \text { Accounts receivable } & 5,800 & \\\hline \text { Sales } & & 5,800 \\\hline\end{array}$$
D)
$$\begin{array} { | l | r | r | } \hline \text { Accounts receivable } & 5,800 & \\\hline \text { Sales } & & 5,800 \\\hline \text { Cost of goods sold } & 4,000 & \\\hline \text { Merchandise inventory } & & 4,000 \\\hline\end{array}$$
E)
$$\begin{array} { | l | r | r | } \hline \text { Accounts receivable } & 4,000 & \\\hline \text { Sales } & & 4,000 \\\hline\end{array}$$