19. On September 12, Vander Company sold merchandise in the amount of $6,400 to Jepson Company, with credit terms of 5/10, n/30. The cost of the items sold is $4,600. Vander uses the periodic inventory system and the gross method of accounting for sales. The journal entry or entries that Vander will make on September 12 is (are):

Multiple Choice

• Sales	6,400
  Accounts receivable		6,400

• Sales	6,400
  Accounts receivable		6,400
  Cost of goods sold	4,600
  Merchandise Inventory		4,600

• Accounts receivable	6,400
  Sales		6,400

• Accounts receivable	6,400
  Sales		6,400
  Cost of goods sold	4,600
  Merchandise Inventory		4,600

• Accounts receivable	4,600
  Sales		4,600