Bob company sold merchandise on account to Smith Company. The merchandise cost Bob company $$60$ to make, and they sold it to Smith Company for $$100.$

Which of the following transactions are correct with regards to the sale of merchandise. Select two answers.

DEBIT: Accounts Receivable, $100$

CREDIT: Sales, $100$

DEBIT: Sales, $100$

CREDIT: Accounts Receivable, $100$

DEBIT: COGS, $60$

CREDIT: Merchandise Inventory, $60$

DEBIT: Merchandise Inventory, $60$

CREDIT. COGS $60$