Bayer Company Uses the Periodic Inventory System

Bayer Company uses the periodic inventory system.Bayer Company sold goods on account with a retail price of $1,400 and a cost of $600.Which journal entry(ies) is(are) prepared?

A) debit Accounts Receivable for $1,400 and credit Sales Revenue for $1,400
B) debit Accounts Receivable for $600 and credit Sales Revenue for $600
C) debit Accounts Receivable for $1,400 and credit Sales Revenue for $1,400,debit Cost of Goods Sold for $600 and credit Inventory for $600
D) debit Inventory for $600 and credit Purchases for $600