On January 12, Chirp Corp sold merchandise in the amount of $5,800 to Seeds and Company, with credit terms of 2/10, n/30. The cost of the items sold is $4,000. Chirp Corp uses the perpetual inventory system. The journal entry or entries that Chirp Corp will make on September 12 is: Sales 5,800 Accounts receivable 5,800 Cost of goods sold 4,000 Merchandise Inventory 4,000 Sales 5,800 Accounts receivable 5,800 Accounts receivable 5,800 Sales 5,800 Cost of goods sold 4,000 Merchandise Inventory 4,000 Accounts receivable 4,000 Sales 4,000