On February $12,$ Wursthaus, Inc., sold $600$ sausages @ $$10\mathrm{.}00$ each on account. The sausages cost $$6\mathrm{.}00$ each. Show the effect of both the sale and the cost of the sale on the accounting equation below:

IF THERE IS NO EFFECT, SELECT $"0$ NO EFFECT."

Assets

Liabilities

Shareholders' Equity

A$.$

$0$ No Effect

B$.$

$6,000$ Accounts Receivable; $(600)$ Inventory

C$.$

$6,000$ Cash; $(3,600)$ Inventory

D$.$

$6,000$ Sales; $(600)$ Cost of Goods Sold

E$.$

$6,000$ Accounts Receivable; $6,000$ Sales

F$.$

$6,000$ Sales; $(3,600)$ Cost of Goods Sold

G$.$

$(3,600)$ Inventory; $(3,600)$ Cost of Goods Sold

H$.$

$6,000$ Accounts Receivable; $(3,600)$ Inventory