5 ESG company sold merchandise with a cost of $2,000 for $3,000 cash. The journal entry to record this transaction includes O Dr. to cash and Cr. to sales, $2,000 O Dr. to accounts receivable and Cr. to sales; $3,00 OO Dr. to cash and Cr. to sales; $3,000 Dr. to accounts receivable and Cr. to sales, $2,000