On March 1, ABC Company sold 40 units to a customer for $10 each. These units had a cost of $5 each. Terms of the sale were 2/10, n/30. On March 3, the customer returned 2 units. On March 8, the customer paid the bill within the discount period. The entry to record the sale on March 1 is: debit accounts receivable $400 and credit sales $400; and debit cost of goods sold $200 and credit inventory $200 debit sales $200 and credit cost of goods sold $200 debit accounts receivable $200 and credit sales $200; and debit cost of goods sold $400 and credit inventory $400 debit sales $400 and credit cost of goods sold $400