On March 12, Klein Company sold merchandise in the amount of $7,800 to Babson Company, with credit terms of 2/10, n/30. The cost of the items sold is $4,500. Klein uses the perpetual inventory system and the gross method of accounting for sales. The journal entry or entries that Klein will make on March 12 is:

Accounts receivable	4,500
Sales		4,500

Accounts receivable	7,800
Sales		7,800
Cost of goods sold	4,500
Merchandise Inventory		4,500

Sales	7,800
Accounts receivable		7,800

Sales	7,800
Accounts receivable		7,800
Cost of goods sold	4,500
Merchandise Inventory		4,500

Accounts receivable	7,800
Sales		7,800