Mylow Distributors ships 30,000 pounds of cement mix to Sharper's Hardware. The invoice amount is $300,000. The purchase price of the mix was $240,000. Which of the following are true?

a. the revenue account is debited for $300,000

b. the cost of goods sold account is credited for $300,000

c. the inventory account is credited for $240,000

d. the accounts payable is debited for $240,000

e. the cash is debited for $240,000