On March 12 merchandise is sold for $7,800 on account. The cost of the merchandise sold is $4,500. Assume the company uses the perpetual method of accounting for inventory. The journal entry or entries to record the sale is:

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

Accounts receivable	4,500
Sales		4,500

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

Sales	7,800
Accounts receivable		7,800

Accounts receivable	7,800
Sales		7,800