19. On May 1, ABC Company sold merchandise in the amount of $5,800 to BBB Corp., with credit terms of 2/10, n/30. The cost of the items sold is $4,000. ABC Company uses the perpetual inventory system and the gross method. Using the T-account template below, prepare the entry to recognize the sale of merchandise, ASSETS LIABILITIES + EQUITY Non-current Assets Property, Plant & Equipmen Investment Intangible Assets/ Other Current Liabilitie Non- Current Liabilitie S Current Assets Contribute d Capital Farned Capital Accumulate dOCI