Could you please help me solve the following accounting question. "Craig's sold bowling merchandise inventory (costing Craig's $6,800) from its pro shop for $8,000; received $3,000 in cash and customers owed the rest on account. What is the journal entry?"

My answer for this question is

Dr Cr

Cash 3,000

Accounts receivable 5,000

COGS 6,800

Sales revenue 8,000

Inventory 6,800

Is this correct???? Please help me.