11 ESG company sold merchandise for $4,000 cash, which has a cost basis of $2,000. The journal entry to record this transaction includes: O Dr to accounts receivable and Cr to pales, $4,000 O De to cash and Cr to sales: $2.000 O Dr to cash and Cr to sales: $4,000 O De to accounts receivable and Cr to sales. $2.000 QUESTION 12 Hazards company had the following data Beginning inventory (on May 1) Purchases during May Cast of goods soit during May $300 $5.400 $5.740 Based on the above data, calculate unding inventory as of May 30 $5,740 $40 $340 $300