Can someone explain me this?

Forever Jewelers uses the gross method and a perpetual inventory system. On April 2, Forever sold merchandise with a cost of $1,400 for $5,400 to a customer on account with terms of 1/15, n/30. Which of the following journal entries correctly records the sales revenue? 0 A. Sales Revenue OB, Accounts Receivable O C. Sales Revenue 5,400 5,346 5,346 5,400 Cost of Goods Sold 5,400 Sales Revenue 5,346 Accounts Receivable 5,346 D. Accounts Receivable Sales Revenue 5,400