2. Windsor Company sold merchandise for $5,800 on account. The cost of the items sold was $4,000. If Windsor uses the perpetual inventory system, which of the following best reflects the journal entry or entries Windsor should prepare? A. Dr. Cash 5,800Cr. Sales revenue 5,800 B. Dr. Sales revenue 5,800Cr. Accounts receivable 5,800 Dr. Cost of goods sold 4,000 Cr. Merchandise inventory 4,000 C. Dr. Sales revenue 5,800Cr. Accounts receivable 5,800 D. Dr. Accounts receivable 5,800 Cr. Sales revenue 5,800 Dr. Cost of goods sold 4,000 Cr. Merchandise inventory 4,000