hi i am confused in nunver 8 it is debit cash and thrn credit accounts receivable would you asp credit revenue

Debit the Cost of Goods Sold account (501) and credit the Raw and In-Process Inventory account (115). At the invoice prompt enter TRANS (for transfer). Select JOB 30. Click on Verify Documents, then click on Post Entry June 5 JOB 29 was delivered to customer Edward Kerry. A cashier's check for $8,742.00 was received at the delivery site. When JOB 29 was completed on June 1, a debit to the Cost of Goods Sold and a credit to Raw and In-Process Inventory was made for $5,824.80. Record the cash-sale entry. Invoice Number: SF146. Job Number:JOB 29 June 5