Bayer Company uses the periodic inventory system. Bayer Company sold goods on account with a retail price of $1400 and a cost of $600. Which journal entry(ies) is(are) prepared? Select one: A. debit Inventory for $600 and credit Purchases for $600 B. debit Accounts Receivable for $600 and credit Sales Revenue for $600 C. debit Accounts Receivable for $1400 and credit Sales Revenue for $1400 D. debit Accounts Receivable for $1400 and credit Sales Revenue for $1400, debit Cost of Goods Sold for $600 and credit inventory for $600