On 14 April 2016,Dragoon Ltd Sells on Credit $8000 of Merchandise

On 14 April 2016,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 2016?

A) Dr Cost of Goods Sold $5000 $\quad$$\quad$$\quad$$\quad$ Cr Inventory $5000
B) Dr Accounts Receivable $8000 $\quad$$\quad$$\quad$ Cr Sales $8000
C) Dr Cash $8000 $\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$ Cr Accounts Receivable $8000
D) Dr Cost of goods sold $5000 $\quad$$\quad$$\quad$$\quad$ Cr Inventory $5000 and
Dr Accounts receivable $8000 $\quad$$\quad$$\quad$$\quad$ Cr Sales $8000