9 ESG company sold merchandise for $4,000 cash, which has a cost basis of $2,000. The journal entry to record this transaction includes O Dr. to cash and Cr. to sales, $4,000 O Dr. to cash and Cr. to sales; $2,000 Dr. to accounts receivable and Cr to sales; $2,000 Dr. to accounts receivable and Cr. to sales; $4,000