Mountain Day Spa sold merchandise inventory on credit, terms n/30, to Marvin Smith, $400. Cost of goods sold was $250. When using a manual accounting information system, where should Mountain record this transaction, and what is the appropriate column in which to record the $250?

a. Sales journal; Accounts Receivable DR, Sales Revenue CR

b. Cash receipts journal; Cash DR, Sales Revenue CR

c. Sales journal; Cost of Goods Sold DR, Merchandise Inventory CR

d. Cash receipts journal; Cash DR, Accounts Receivable CR