Which of the following entries or sets of entries would record sales for the month of july of $200,000 for goods costing $119,000 for?

Given:

sales for the month: 200,000

cost of the goods: 119,000

These are the entries on the above transaction.

Assume it is a cash sale:

Debit Credit

Cash 200,000

Sales 200,000

If it is receivable: (Accounts or Notes)

Debit Credit

Accounts/Notes Receivable 200,000

Sales 200,000

Recognizing the cost of the goods.

Cost of goods sold 119,000

Inventory 119,000