On July 2. goods that cost Dew Manufacturing $10,000 to make were sold on account for 512.000. Which of the following would NOT be included in the journal entry to record this sale? A. Dr. Accounts Receivable $12,000 B. Dr. Cost of Goods Sold $10,000 OC. Cr. Sales Revenue $12,000 D. Cr. Manufacturing Overhead $10,000