Bayer Company uses the periodic inventory system. Bayer Company sold goods on account with a retail price of $800 and a cost of $400. Which journal entry(ies) is(are) prepared? ( A. debit Accounts Receivable for $800 and credit Sales Revenue for $800, debit Cost of Goods Sold for $400 and credit Inventory for $400 O B. debit Accounts Receivable for $400 and credit Sales Revenue for $400 O C. debit Inventory for $400 and credit Purchases for $400 O D. debit Accounts Receivable for $800 and credit Sales Revenue for $800