14 ESG company sold merchandise with a cost of $1,500 for $4,500 cash. The journal entry to record this transaction includes: Dr. to accounts receivable and Cr. to sales; $4,500 O Dr. to cash and Cr. to sales; $1,500 O Dr. to cash and Cr. to sales; $4,500 O Dr. to accounts receivable and Cr. to sales, $1,500